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Issue: Vol 166, Issue 4282
18 Nov 2010
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IN THIS ISSUE
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2
RPI
Oct 2010
Qatar protocol
Amendement signed
Early bill
Draft clauses published next month
Time off
Debt helplines close
CIOT survey gets to grips with SA filing
Body hosts HMRC study of online submissions
Bentley does it
Ravenfield Ltd (TC641)
Market value counts
O I Iny (TC722)
Dividend is income
Trustees of the Bessie Taube Discretionary Settlement Trust; Trustees of the Raymond Taube Discretionary Settlement Trust; Raymond Taube (TC735)
CIS ignorance
Toby Turner (TC743)
Third party excuse
Carolyn Browne (TC754)
Your nemesis
Connect Global Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
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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