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Issue: Vol 166, Issue 4284

Issue: Vol 166, Issue 4284

2 Dec 2010

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IN THIS ISSUE

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Input periods

Some forms saved, but P2 will go

HMRC project to modernise internal compliance operational guidance

Eleven sign in last-minute push by Revenue

No letters for registrants

Taxpayers should complete a P85

Employers may use previous figures for one month

Finanzamt Leverkusen v Verigen Transplantation Service International AG (Case C-156/09), European Court of Justice

X v Skatteverket (Case C-84/09), European Court of Justice

Mrs CA Andrew (TC799)

George Huntley (TC804)

Capital Air Services Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

OM Properties Investment Co. Ltd (TC752)

Cude (TC693)

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15

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Readers’ forum: Can business be purchased as a TOGC without a VAT charge? Readers’ forum: No wrapper Readers’ forum: A bonus issue Readers’ forum: It’s a dog’s life Readers’ forum: VAT and Indian tax challenge

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NEWS

English mayors to have power to set overnight visitor levies HMRC refines online self-assessment registration service Temporary zero rate applies to domestic electricity Guidance on new anti-avoidance information notices Extend penalty relaxation to people joining MTD next April, says ATT

Third slide

Deadline dates for October 2026

CASES

Offshore company was a contractual shell Capital repayment was within transactions in securities regime Underdeclarations wholly attributable to director Taxpayer was beneficially entitled to the property Company was controlled in the UK

MOST POPULAR

This week's opinion: 24 September 2026 Penalties and powers: Has HMRC become too powerful? Core considerations for structuring family offices Payroll-only engagements: the overlooked anti-money laundering exposure for tax advisers Readers’ forum: Can business be purchased as a TOGC without a VAT charge?

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