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Issue: Vol 167, Issue 4287

Issue: Vol 167, Issue 4287

6 Jan 2011

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IN THIS ISSUE

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Amendments to provision in Offshore Funds (Tax) Regulations 2009

More transparency about process

HMRC warn of non-compliant umbrella business models

CRC v Airtours Holidays Transport Ltd, Upper Tribunal (Tax and Chancery Chamber)

Grogan v CRC, Upper Tribunal (Tax and Chancery Chamber)

CRC v Maxwell and another, Court of Appeal

Swallow (TC742)

For new and small employers

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READERS' FORUM premium icon

Tax tip: Employee share awards and internationally mobile employees in the UK Readers’ forum: Tax treatment of compensatory payment Readers’ forum: Extending a business trip for private holiday Readers’ forum: Difficulty of trying to prove a negative Readers’ forum: Is there VAT on late payment interest or is it extra rent?

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NEWS

Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus

Third slide

Deadline dates for October 2025

CASES

A company has a life for the purposes of the ten-year charge No evidence that input tax dispute appeal would fail Undisclosed property income was deliberate Preliminary hearing on issues within scope of appeal Role of Martland and Katib in late appeal request

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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus

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