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Issue: Vol 165, Issue 4253
27 Apr 2010
View other Issues
IN THIS ISSUE
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2
HMRC review expenses for travel outside UK
Benchmark rates for overseas subsistence to be considered
Find out about SET
Send and receive bulk information via the net
BVI agreement
TIEA enters into force
Libya DTC
Accord comes into force
Anger over 'no mercy' compliance work
£39.5bn retrieved in clampdowns since 2005
Air chaos is exceptional circumstance
Days can be disregarded by non-residents
Substantial presence
Karim (TC306)
Expenditure is allowable
CRC v Halcyon Films LLP, Court of Appeal
Online introducer
InsuranceWide.com Services Ltd v CRC and another, Court of Appeal
Section 20 notices
R (on the application of Parissis and others) v Grinyer, Queen’s Bench Division
Norfolk’s Taxation of Interest and Loan Relationships
By Tom Wesel and Gerald Montagu; £338
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Feedback: 4 December 2025
Readers’ forum: Should we cancel group registration retrospectively?
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Readers’ forum: The Queen’s Gambit
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NEWS
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Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted
Investment interest and property rates hiked and personal tax thresholds frozen until 2031
DEADLINE DATES
Deadline dates for January 2026
CASES
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Holiday pay was not part of regular salary
Nutella biscuits were not chocolate covered
Conditions for additional dwelling supplement not met
HMRC’s letter was not amenable to judicial review
No reasonable excuse for failing to submit ATED returns
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This week's opinion: 4 December 2025
Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted