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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 premium icon

Readers’ forum: VAT reduction for children’s meals – and service charges? Readers’ forum: Residential lease extension Readers’ forum: Is all lost? Readers’ forum: FIG reporting New queries: 2 July 2026

TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
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Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS

Tax gap for 2024-25 rises to £59.2bn with small businesses dominating the figures Payments for self-assessment taxpayers to be overhauled VAT and PAYE payments to be made by direct debit HMRC to extend powers to recover low value debt Out & about: 2 July 2026

Third slide

Deadline dates for August 2026

CASES

Conforming interpretation of EU law was correct No reasonable excuse for submitting five returns late Client relationships do not constitute goodwill Reasonable to take advice from tax promoter Marketed floorplan preferred over taxpayer’s

MOST POPULAR

This week's opinion: 2 July 2026 Tax gap for 2024-25 rises to £59.2bn with small businesses dominating the figures Payments for self-assessment taxpayers to be overhauled VAT and PAYE payments to be made by direct debit HMRC to extend powers to recover low value debt

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