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Issue: Vol 165, Issue 4254
7 May 2010
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IN THIS ISSUE
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2
VAT Online
HMRC holds service events
Trust returns
Note highlights changes
Money laundering
Money Service Business Register now available online
EU directive
Version seven of savings income reporting guidance notes
EC scrutinises cross-border VC investment
Report outlines double taxation problems
Companies 'not ready for online filing'
Only 4% of firms are set for new requirement: Deloitte
Employers warned of PAYE deadline
Forms P35 and P14 due by 19 May
Zero rate applies to wider caravans
Change follows EC infraction proceedings
Hastings-Bass applies
Futter and another v Futter and others, Chancery Division
Reasonable withdrawal
Thorpe v CRC, Court of Appeal
Incorrect procedure
Starglaze Windows & Conservatories Ltd (TC430)
No proof
Pegasus Management Holdings SCA and another v Ernst & Young (a firm) and another, Court of Appeal
Negligent behaviour
Hankinson (TC319)
Taxation of Foundations
By Robert Venables QC; £125
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Readers’ forum: Can landowner charge VAT on new self-build project?
Readers’ forum: Release of loan between commonly owned companies
Readers’ forum: An unexpected situation
Readers’ forum: Professional obligations
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NEWS
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Tax confident campaign launched by HMRC
Tighter transaction regime for small companies
Investigations into large businesses last 41 months
HMRC targets online sellers after receiving income data
New duty on electric cars is too complex, says ICAEW
DEADLINE DATES
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CASES
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Disputed cash was result of gambling
Corporate members of LLP not entitled to relief
Partnership had a reasonable excuse for registering late
HMRC’s conduct was unreasonable
Annexe is suitable for use as a single dwelling
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Tax confident campaign launched by HMRC
Tighter transaction regime for small companies
Investigations into large businesses last 41 months
HMRC targets online sellers after receiving income data
New duty on electric cars is too complex, says ICAEW