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Issue: Vol 165, Issue 4243

Issue: Vol 165, Issue 4243

15 Feb 2010

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IN THIS ISSUE

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HMRC launches relationship survey

HMRC highlight schemes that fail to meet commercial requirements

Legislation backdated to October 2007

UK processing moved to Longbenton office

Taxman sees 12% rise on previous year

Gray’s Timber Products Ltd v CRC, Supreme Court

Enersys Holdings UK Ltd (TC335)

Angus v Emmott and another, Chancery Division

By Kevin Slevin; £120 (plus £5.70 P&P)

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READERS' FORUM premium icon

Readers’ forum: Ticket sales: could agent be treated as principal by HMRC? Readers’ forum: How to treat basic loss and occupiers loss payments Readers’ forum: Split gift over two years Readers’ forum: When is a sacrifice not a sacrifice? New Queries: 22 January 2026

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NEWS

Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid Nearly half of inheritance tax paid in London and south east

Third slide

Deadline dates for February 2026

CASES

Liability of cooked rotisserie chickens Not all payments may have been remittances Mixed-use rates apply to apartment with storage unit Place of effective management was in the UK Taxpayer’s responsibilities presenting an appeal

MOST POPULAR

This week's opinion: 22 January 2026 Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid

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