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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
QROPS
Updated schemes list
Employer Bulletin 36
Selected highlights
National minimum wage
New rates from 1 October
Online forms
Compatible with iXBRL
Under the Spotlight
Landing page updated
Daily penalties
Draft of Tax Avoidance Schemes (Penalty) (Amendment) Regulations 2010
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: Can landowner charge VAT on new self-build project?
Readers’ forum: Release of loan between commonly owned companies
Readers’ forum: An unexpected situation
Readers’ forum: Professional obligations
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NEWS
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Tax confident campaign launched by HMRC
Tighter transaction regime for small companies
Investigations into large businesses last 41 months
HMRC targets online sellers after receiving income data
New duty on electric cars is too complex, says ICAEW
DEADLINE DATES
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CASES
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Disputed cash was result of gambling
Corporate members of LLP not entitled to relief
Partnership had a reasonable excuse for registering late
HMRC’s conduct was unreasonable
Annexe is suitable for use as a single dwelling
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Tax confident campaign launched by HMRC
Tighter transaction regime for small companies
Investigations into large businesses last 41 months
HMRC targets online sellers after receiving income data
New duty on electric cars is too complex, says ICAEW