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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'
FORUM
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Readers’ forum: Can landowner charge VAT on new self-build project?
Readers’ forum: Release of loan between commonly owned companies
Readers’ forum: An unexpected situation
Readers’ forum: Professional obligations
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NEWS
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Tax confident campaign launched by HMRC
Tighter transaction regime for small companies
Investigations into large businesses last 41 months
HMRC targets online sellers after receiving income data
New duty on electric cars is too complex, says ICAEW
DEADLINE DATES
Deadline dates for April 2026
CASES
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Disputed cash was result of gambling
Corporate members of LLP not entitled to relief
Partnership had a reasonable excuse for registering late
HMRC’s conduct was unreasonable
Annexe is suitable for use as a single dwelling
MOST POPULAR
Tax confident campaign launched by HMRC
Tighter transaction regime for small companies
Investigations into large businesses last 41 months
HMRC targets online sellers after receiving income data
New duty on electric cars is too complex, says ICAEW