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Issue: Vol 165, Issue 4251
15 Apr 2010
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IN THIS ISSUE
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2
CASCs
List updated
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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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?
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NEWS
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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
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CASES
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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
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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