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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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READERS'
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Readers’ forum: Can business be purchased as a TOGC without a VAT charge?
Readers’ forum: No wrapper
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Readers’ forum: It’s a dog’s life
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NEWS
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Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Globally mobile employees exempt from payrolling
Authorities act against illegal peer-to-peer crypto trading
Correction of errors measure to be scrutinised by Lords
DEADLINE DATES
Deadline dates for October 2026
CASES
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Failure to monitor appeal results in no reinstatement
Reinstatement application allowed
Loan charge applied to outstanding amount
Purpose of buying a luxury hypercar
Farmer’s sideways loss relief claim fails commerciality test
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This week's opinion: 24 September 2026
Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Failure to monitor appeal results in no reinstatement
Reinstatement application allowed