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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ESC 3.29 to be withdrawn on 1 July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
UK secures DTA with Hong Kong
Follows OECD Model Double Taxation Convention
Stamp taxes
New bulletin
E-learning
Compliance checks and penalty legislation
Informal agreement is an excuse
Bannister Combined Services (TC463)
No grounds for a refund
CRC v Fenton, Chancery Division
Disclose to all
XYZ (acting as liquidator of ABC Ltd) v HMRC and another, Chancery Division
A fair decision
ATEC Associates Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
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READERS'
FORUM
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Readers’ forum: Purchase invoice and partial exemption calculations
Readers’ forum: Tax considerations when transferring valuable metals
Readers’ forum: Does robbing Peter to pay Paul have unintended consequence?
Readers’ forum: Goodwill good?
New queries: 7 May 2026
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NEWS
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Unintended tax consequence of Renters’ Rights Act avoided
No appeal in Colchester Institute Corporation case
New dedicated helpline for trusts queries
Last-minute pension saving could prove costly
Taxes on UK workers rise at fastest rate in OECD
DEADLINE DATES
Deadline dates for June 2026
CASES
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No level of direction needed for host employer liability
Second-hand margin scheme record-keeping failure
Failure to pay contributions was breach of statutory duty
Expenses knowingly overclaimed
Impossible for voluntary returns to be late
MOST POPULAR
HMRC’s money laundering penalties
This week's opinion: 7 May 2026
Unintended tax consequence of Renters’ Rights Act avoided
No appeal in Colchester Institute Corporation case
New dedicated helpline for trusts queries