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Issue: Vol 166, Issue 4281
11 Nov 2010
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IN THIS ISSUE
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3
Authorisation angst
'There appears to be a huge backlog of unprocessed 64-8s'
TIEA
New deal with Aruba
CTF Bulletin 51
Includes update on annual statements
Pensions news
Download HMRC's latest bulletin
Charities
New section
Expenses
Employees travelling outside the UK
South Africa DTC amended
Country changing system of taxing dividends paid to non-residents
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
Car benefit applies
Samson Publishing Ltd, EJC Fehler, NS Fehler (TC749)
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)
Beneficial cars
Frank Hudson Transport Ltd (TC758)
Phone cards are VATable
CRC v Arachchige, Court of Appeal
Reeling in the VAT
Mohammed Reza Rastegar (trading as Mo’s restaurant) (TC733)
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READERS'
FORUM
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Tax tip: Employee share awards and internationally mobile employees in the UK
Readers’ forum: Tax treatment of compensatory payment
Readers’ forum: Extending a business trip for private holiday
Readers’ forum: Difficulty of trying to prove a negative
Readers’ forum: Is there VAT on late payment interest or is it extra rent?
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NEWS
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Deadline dates for October 2025
Creative industries receive record £2.4bn tax relief
Time to pay extended to simple assessment debts
August Employer Bulletin published
Temporary non-residents’ tax returns in focus
DEADLINE DATES
Deadline dates for October 2025
CASES
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A company has a life for the purposes of the ten-year charge
No evidence that input tax dispute appeal would fail
Undisclosed property income was deliberate
Preliminary hearing on issues within scope of appeal
Role of Martland and Katib in late appeal request
MOST POPULAR
Deadline dates for October 2025
Creative industries receive record £2.4bn tax relief
Time to pay extended to simple assessment debts
August Employer Bulletin published
Temporary non-residents’ tax returns in focus