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Issue: Vol 166, Issue 4281
11 Nov 2010
View other Issues
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: Ticket sales: could agent be treated as principal by HMRC?
Readers’ forum: How to treat basic loss and occupiers loss payments
Readers’ forum: Split gift over two years
Readers’ forum: When is a sacrifice not a sacrifice?
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NEWS
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Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid
Nearly half of inheritance tax paid in London and south east
DEADLINE DATES
Deadline dates for February 2026
CASES
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Liability of cooked rotisserie chickens
Not all payments may have been remittances
Mixed-use rates apply to apartment with storage unit
Place of effective management was in the UK
Taxpayer’s responsibilities presenting an appeal
MOST POPULAR
This week's opinion: 22 January 2026
Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid