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Issue: Vol 165, Issue 4246

Issue: Vol 165, Issue 4246

5 Mar 2010

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IN THIS ISSUE

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Disclosures must be made by 12 March

HMRC ponder online form to reduce admin burden

No contractual obligation in some cases

BAA Ltd (TC357)

Life Enterprises Ltd (TC281)

Tower MCashback LLP and another v CRC, Court of Appeal

Vaccine Research LLP (TC274)

Goldman Sachs International v CRC; Goldman Sachs Services Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

Oxfam v CRC, Chancery Division

By Rebecca Cave FCA CTA MBA; £106.82 (inc. 9% VAT)

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Readers’ forum: Do we have confirmation? Readers’ forum: Is UK VAT registration correct? Readers’ forum: My place or yours? Readers’ forum: Where is the trade carried on? New queries: 12 November 2026

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NEWS

Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings Major changes to financial reporting go unheeded

Third slide

Deadline dates for November 2026

CASES

Nudge letter does not constitute an enquiry Extent of dog handlers’ expenses Release from full amount of loan Primary purpose of quay wall – premises or plant? Settlement did not absolve taxpayer from tax on loan

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This week's opinion: 12 November 2026 Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings

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