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Issue: Vol 166, Issue 4261

Issue: Vol 166, Issue 4261

25 Jun 2010

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IN THIS ISSUE

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Controlled foreign companies also scrutinised

ESC 3.29 to be withdrawn on 1 July

Cover when and why PESMs are likely to be needed

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Follows OECD Model Double Taxation Convention

Compliance checks and penalty legislation

CRC v Fenton, Chancery Division

Bannister Combined Services (TC463)

ATEC Associates Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

XYZ (acting as liquidator of ABC Ltd) v HMRC and another, Chancery Division

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READERS' FORUM premium icon

Feedback: 23 October 2025 Tax tip: Carried interest and cross-border workers in the private equity sector Readers’ forum: Later lifetime gift of shares Readers’ forum: Which address to use for VAT registration purposes? Readers’ forum: Double trouble

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NEWS

In brief: 23 October 2025 VAT error correction notice updated Draft Welsh Budget for 2026-27 published Instagram tax fraud promoter receives suspended sentence Accountants are not ready for digitalisation

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Deadline dates for November 2025

CASES

Termination fee was not a surrender of rights Company’s carelessness brought about loss of tax Claims were made in time Directors’ salary increases were too late Remote gaming duty is due on free spins

MOST POPULAR

In brief: 23 October 2025 VAT error correction notice updated This week's opinion: 23 October 2025 Draft Welsh Budget for 2026-27 published Instagram tax fraud promoter receives suspended sentence

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