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Issue: Vol 163, Issue 4197
26 Feb 2009
View other Issues
IN THIS ISSUE
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3
Starter and leaver forms
P45, P46 and P46(Pen) to reach HMRC from 6 April
Agent Update
Issue ten now available
Stamp duty land tax
HMRC update site information
Tax Risk, Strategy and Compliance
10% off for readers
Isle of Man and Germany
Tax information exchange agreement
ESC clarification
Consultation relating to three concessions listed in Wilkinson annex
Residence
More online Q&As
HMRC claim landmark for Tax Law Rewrite
Two new draft bills: CT and international taxation
Business lunches
VAT should not be charged when meals provided free in company canteens to business contacts, says ECJ
Returns processed
Fewer than 1% not dealt with
Pre-owned assets
Prescribed rate down to 4.75%
Nature of expenses
CRC v Trustees of the Peter Clay Discretionary Trust, Court of Appeal, 19 December 2008
Reasonable action
Haskins (SpC 726)
How rounded?
Royal Bank of Scotland Group plc v CRC (Case C-488/07), European Court of Justice, 18 December 2008
Artificial loss
RJ Smith (SpC 725)
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READERS'
FORUM
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Tax tip: Income from a US limited liability company or S corporation
Readers’ forum: What payments are counted before breaching allowance?
Readers’ forum: Offshore bond in the form of French life insurance policy
Readers’ forum: Could there be a problem with giving too generously?
Readers’ forum: VAT on contract for project management
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NEWS
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Government plans to reduce non-compliance
Agent accounts may be suspended without notice
Claims amended by HMRC soar in 2024
Late payment interest rates rise from April
Deadline dates for May 2025
DEADLINE DATES
Deadline dates for May 2025
CASES
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This week's opinion: 3 April 2025
Government plans to reduce non-compliance
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