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Issue: Vol 166, Issue 4261
25 Jun 2010
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IN THIS ISSUE
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Working group will look at CT reform
Controlled foreign companies also scrutinised
HMRC issue 'charitable buildings' reminder
ESC 3.29 to be withdrawn on 1 July
Frameworks for special methods
Cover when and why PESMs are likely to be needed
Stamp taxes
New bulletin
UK secures DTA with Hong Kong
Follows OECD Model Double Taxation Convention
E-learning
Compliance checks and penalty legislation
No grounds for a refund
CRC v Fenton, Chancery Division
Informal agreement is an excuse
Bannister Combined Services (TC463)
A fair decision
ATEC Associates Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Disclose to all
XYZ (acting as liquidator of ABC Ltd) v HMRC and another, Chancery Division
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NEWS
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Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Globally mobile employees exempt from payrolling
Authorities act against illegal peer-to-peer crypto trading
Correction of errors measure to be scrutinised by Lords
DEADLINE DATES
Deadline dates for October 2026
CASES
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Failure to monitor appeal results in no reinstatement
Reinstatement application allowed
Loan charge applied to outstanding amount
Purpose of buying a luxury hypercar
Farmer’s sideways loss relief claim fails commerciality test
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This week's opinion: 24 September 2026
Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Failure to monitor appeal results in no reinstatement
Reinstatement application allowed