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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ESC 3.29 to be withdrawn on 1 July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

New bulletin

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

Readers’ forum: Making tax digital confusion Readers’ forum: Preserving the family heritage Readers’ forum: Partnership tensions Readers’ forum: Can we claim input tax on house improvements? New queries: 25 June 2026

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to: taxation@lexisnexis.co.uk.

NEWS

HMRC delays full rollout of payrolling for benefits in kind Workplace pension tax relief errors Use of HMRC’s IR35 tool falls 71% in the past two years Refine inheritance tax measures on pensions Surge in enquiries into inheritance tax returns

Third slide

Deadline dates for July 2026

CASES

Special capital payments are liable to income tax TOMS does not apply to ride-hailing business Case remitted to First-tier Tribunal after errors in decision Taxpayer’s registration was unprompted Appeal to generic email not valid

MOST POPULAR

Readers’ forum: Making tax digital confusion This week's opinion : 25 June 2026 HMRC delays full rollout of payrolling for benefits in kind Workplace pension tax relief errors Use of HMRC’s IR35 tool falls 71% in the past two years

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