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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: Making tax digital confusion
Readers’ forum: Preserving the family heritage
Readers’ forum: Partnership tensions
Readers’ forum: Can we claim input tax on house improvements?
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NEWS
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HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years
Refine inheritance tax measures on pensions
Surge in enquiries into inheritance tax returns
DEADLINE DATES
Deadline dates for July 2026
CASES
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Special capital payments are liable to income tax
TOMS does not apply to ride-hailing business
Case remitted to First-tier Tribunal after errors in decision
Taxpayer’s registration was unprompted
Appeal to generic email not valid
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Readers’ forum: Making tax digital confusion
This week's opinion : 25 June 2026
HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years