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Issue: Vol 166, Issue 4270

Issue: Vol 166, Issue 4270

26 Aug 2010

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IN THIS ISSUE

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Enquiry only when significant risk of loss of UK tax

Aimed at better navigation

PDF available to download

Aim to extend benefits to wider range of companies

And wine cellars are valued at date of death

Law firm mourns death of consultant

Paul Flavell (TC642)

Swift (TC399)

Countrywide Estate Agents FS Ltd (TC557)

Yum Yum Ltd (TC616)

Greenbank Holidays Ltd (TC416)

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READERS' FORUM premium icon

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? New Queries: 22 January 2026

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NEWS

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

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Deadline dates for February 2026

CASES

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

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