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Issue: Vol 166, Issue 4281
11 Nov 2010
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IN THIS ISSUE
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3
Returned returns
'I cannot get to the bottom of why there has been an apparent change in policy'
CTF Bulletin 51
Includes update on annual statements
Charities
New section
Pensions news
Download HMRC's latest bulletin
TIEA
New deal with Aruba
South Africa DTC amended
Country changing system of taxing dividends paid to non-residents
Expenses
Employees travelling outside the UK
New debt cap for accounts mismatches
Draft regs relate to worldwide legislation.
LDF aspects clarified by new accord
Second joint declaration signed by UK and Liechtenstein
Tax system needs radical reform: Mirrlees
Review proposes merger of income tax and NI
Two are one
A Leolin Price CBE QC (executor and trustee of the estate of the late Hon Mrs Rosalind H Penrose Price CBE) (TC736)
Car benefit applies
Samson Publishing Ltd, EJC Fehler, NS Fehler (TC749)
Phone cards are VATable
CRC v Arachchige, Court of Appeal
Beneficial cars
Frank Hudson Transport Ltd (TC758)
Reeling in the VAT
Mohammed Reza Rastegar (trading as Mo’s restaurant) (TC733)
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Feedback: 23 October 2025
Tax tip: Carried interest and cross-border workers in the private equity sector
Readers’ forum: Later lifetime gift of shares
Readers’ forum: Which address to use for VAT registration purposes?
Readers’ forum: Double trouble
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NEWS
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In brief: 23 October 2025
VAT error correction notice updated
Draft Welsh Budget for 2026-27 published
Instagram tax fraud promoter receives suspended sentence
Accountants are not ready for digitalisation
DEADLINE DATES
Deadline dates for November 2025
CASES
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Termination fee was not a surrender of rights
Company’s carelessness brought about loss of tax
Claims were made in time
Directors’ salary increases were too late
Remote gaming duty is due on free spins
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