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Issue: Vol 166, Issue 4278

Issue: Vol 166, Issue 4278

21 Oct 2010

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IN THIS ISSUE

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Tax will not charged on first £20bn of capital

In regards to SDLT group relief

Six extra months for cross-border dealings

CRC v Loyalty Management UK Ltd and another company (C-53/09 and C-55/09), European Court of Justice

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

Prudential v Special Commissioner of Income Tax, Court of Appeal

New penalty regime inconsistent, says legal expert

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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

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

Third slide

Deadline dates for January 2026

CASES

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

MOST POPULAR

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

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