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Issue: Vol 165, Issue 4255

Issue: Vol 165, Issue 4255

14 May 2010
IN THIS ISSUE
Retail prices index premium icon
March 2010
17 May 2010
Toolkits for trust and estate returns premium icon
Include checklist to help identify areas where advisers may need additional help
17 May 2010
Charities face 'fit and proper persons' test
HMRC outlines application of new requirement
17 May 2010
Osborne to deliver 'emergency' Budget
Chancellor will make speech on 22 June
17 May 2010
Refusals of VAT deferments double
HMRC reject 11% of Time to Pay requests
11 May 2010
Wrong type of settlement premium icon
Pitt and another v Holt and another, Chancery Division
18 May 2010
Appellate jurisdiction premium icon
Mithras (Wine Bars) Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
18 May 2010
Net pay not agreed premium icon
Bulley v Hemmer Investments Ltd, Chancery Division
18 May 2010
Losses can be used premium icon
Sun Life Assurance Company of Canada (UK) Ltd v CRC, Court of Appeal
17 May 2010
Valid notice premium icon
London & Essex Cleaning Services (Southern) (TC309)
17 May 2010
Pointless refusal premium icon
R (on the application of Jesner) v CRC, Court of Session
17 May 2010
Reasons for payments premium icon
Kuehne + Nagel Drinks Logistics Ltd and others (TC314)
14 May 2010
CIS forum premium icon
Minutes published
17 May 2010
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15
Results
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READERS' FORUM premium icon
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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? New Queries: 22 January 2026
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NEWS premium icon
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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 premium icon
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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
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