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Issue: Vol 166, Issue 4268
16 Aug 2010
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IN THIS ISSUE
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2
Charities
Territories update
Tax security
Notice ET1
Online forms
Compatible with iXBRL
QROPS
Updated schemes list
Employer Bulletin 36
Selected highlights
National minimum wage
New rates from 1 October
Daily penalties
Draft of Tax Avoidance Schemes (Penalty) (Amendment) Regulations 2010
Under the Spotlight
Landing page updated
Roll-on, roll-off
Klincke v CRC, Upper Tribunal (Tax and Chancery Chamber) [2010] UKUT 230 (TCC)
MTIC fraud
Euro Stock Shop Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber) [2010] UKUT 259 (TCC)
VAT on vouchers
Astra Zeneca UK Ltd v CRC, CJEU (Third Chamber) (Case C-40/09)
Mutual wills
Charles & ors v Fraser, Court of Appeal [2010] EWHC 2124 (Ch)
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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
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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