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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ESC 3.29 to be withdrawn on 1 July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: Ticket sales: could agent be treated as principal by HMRC?
Readers’ forum: How to treat basic loss and occupiers loss payments
Readers’ forum: Split gift over two years
Readers’ forum: When is a sacrifice not a sacrifice?
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NEWS
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Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid
Nearly half of inheritance tax paid in London and south east
DEADLINE DATES
Deadline dates for February 2026
CASES
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Liability of cooked rotisserie chickens
Not all payments may have been remittances
Mixed-use rates apply to apartment with storage unit
Place of effective management was in the UK
Taxpayer’s responsibilities presenting an appeal
MOST POPULAR
This week's opinion: 22 January 2026
Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid