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Issue: Vol 165, Issue 4259

Issue: Vol 165, Issue 4259

10 Jun 2010

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IN THIS ISSUE

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Parliament blocks disclosure of UBS account details

Review in EC Taxation Paper 22

Notice under FA 2010, sch 1

Hansard, 7 Jun 2010, vol 511, no 10, col 71W

Withdrawal due to changes in causes of late filing

Sponsored links qualify for zero rating

HMRC offer view on artificial depressing of sale price

Issued 1 June

Goldfarb v Higgins and others, Chancery Division

B&E Security Systems Ltd (TC452)

Talentcore Ltd trading as Team Spirits (TC454)

Resolving Tax Disputes: Negotiation or Tribunal?

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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

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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Deadline dates for February 2026

CASES

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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