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Issue: Vol 165, Issue 4251
15 Apr 2010
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IN THIS ISSUE
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ISA Bulletin
Revenue questions 'kick-out' clause
4,600 pay £30K remittance basis charge
Minister announces non-dom figures for 2008/09
HMRC call-handling shows improvement
16.4m went unanswered over ten months
Failed to file
Hansard, 30 Mar 2010, vol 508, no 66, col 1047W
Lack of clarity and ambiguity
Adrian Waddington (TC425)
Disputed value
Linda Frances Chadwick and another (Hobart’s executors) v CRC, Lands Chamber
Lost property
In the matter of the Criminal Justice Act 1988, Revenue and Customs Prosecutions Office v Pigott, Court of Appeal
No breach of Article 43
Test Claimants in the ACT Group Litigation (Class 4) and another v CRC, Chancery Division
Tax Havens: How Globalisation Really Works
By Ronen Palan, Richard Murphy and Christian Chavagneux; £15.50
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NEWS
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Firms scale back R&D relief claims as a result of reforms
HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme
Scottish building safety levy consultation
Proposed new high value council tax surcharge will be complex and confusing, says CIOT
HMRC consulting on normal minimum pension age regulations
DEADLINE DATES
Deadline dates for September 2026
CASES
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Lack of clarity over potential BADR claim
Overpayment relief is a separate relief
Specific overpayment claim must be made
A settlor that is a company can have a life
No economic activity after sale of business operation
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This week's opinion: 13 August 2026
Firms scale back R&D relief claims as a result of reforms
HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme
Scottish building safety levy consultation
Proposed new high value council tax surcharge will be complex and confusing, says CIOT