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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ESC 3.29 to be withdrawn on 1 July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

Follows OECD Model Double Taxation Convention

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Compliance checks and penalty legislation

Bannister Combined Services (TC463)

CRC v Fenton, Chancery Division

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

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

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READERS' FORUM premium icon

Tax tip: Employee share awards and internationally mobile employees in the UK Readers’ forum: Tax treatment of compensatory payment Readers’ forum: Extending a business trip for private holiday Readers’ forum: Difficulty of trying to prove a negative Readers’ forum: Is there VAT on late payment interest or is it extra rent?

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NEWS

Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus

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Deadline dates for October 2025

CASES

A company has a life for the purposes of the ten-year charge No evidence that input tax dispute appeal would fail Undisclosed property income was deliberate Preliminary hearing on issues within scope of appeal Role of Martland and Katib in late appeal request

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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus

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