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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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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden?
Readers’ forum: Can gifts under payroll giving be backdated?
Readers’ forum: Farmhouse refurbishment
Readers’ forum: Expenditure out of capital
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NEWS
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Charities and not-for-profit sector in focus
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime
MTD update: 14 May 2026
DEADLINE DATES
Deadline dates for June 2026
CASES
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Exception days were allowable
Link to final consumer was too remote
Caring for cattle was a single composite supply
Inadequate steps taken to register with HMRC
Football referees are not employees
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Charities and not-for-profit sector in focus
This week's opinion: 14 May 2026
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime