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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ESC 3.29 to be withdrawn on 1 July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

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Follows OECD Model Double Taxation Convention

Compliance checks and penalty legislation

CRC v Fenton, Chancery Division

Bannister Combined Services (TC463)

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

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

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Tax tip: NICs Readers’ forum: Concern about structure of proposed new scheme Readers’ forum: Too late to appeal assessments which may be invalid? Readers’ forum: Conundrum when advising both parties who are divorcing Readers’ forum: Does death of joint property owner cause a VAT problem?

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NEWS

In brief: 16 May 2024 PAYE receipts surge in 2023-24 Crypto investors must keep accurate records Tax policy can help deliver net zero emissions Voluntary office-holders' expenses

Third slide

Deadline dates for June 2024

CASES

Suppressed sales resulted in a personal liability notice Information request was not proportionate Agreement did not constitute grant of an option No evidence to support claim for R&D costs Fields provide an amenity to the farmhouse

MOST POPULAR

Suppressed sales resulted in a personal liability notice This week's opinion: 16 May 2024 Upper Tribunal in RALC Consulting Ltd Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd Reflections on demergers

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