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Issue: Vol 166, Issue 4262
1 Jul 2010
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IN THIS ISSUE
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2
Form R85
2010 version online
IHT 'hinders freedom of movement'
EC consults on extent of problem
Consultations
List of documents from Budget
Taxman reduces NI admin staff levels
Reduction led to no significant operating failures, says NAO
Second Finance Bill of 2010 published
Third document scheduled for autumn
IFS: tax strategy set-up needs rethink
'Organisation of policy-making has not worked well'
Faulty valuation
Hatton v CRC, Upper Tribunal (Finance and Tax)
Licence presents wrong picture
Grimsby College Enterprises Ltd v CRC, Upper Tribunal (Tax and Chancery Division)
Two are not one
Gripple v CRC, Chancery Division
Computer is a document
R (on the application of Glenn & Co (Essex) Ltd) v CRC, Queen’s Bench Division
Tax consequences not appreciated
Jiggens and another v Low and another, Chancery Division
Accountant must be competent
Smith (TC403)
Group mismatch schemes open day
23 July, London
Tax Club, London
'Getting the best VAT results for a business'
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Feedback: 4 December 2025
Readers’ forum: Should we cancel group registration retrospectively?
Readers’ forum: Where there’s a will, there’s a way
Readers’ forum: The Queen’s Gambit
Readers’ forum: Race against time
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NEWS
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Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted
Investment interest and property rates hiked and personal tax thresholds frozen until 2031
DEADLINE DATES
Deadline dates for January 2026
CASES
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Holiday pay was not part of regular salary
Nutella biscuits were not chocolate covered
Conditions for additional dwelling supplement not met
HMRC’s letter was not amenable to judicial review
No reasonable excuse for failing to submit ATED returns
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This week's opinion: 4 December 2025
Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted