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Issue: Vol 163, Issue 4197

Issue: Vol 163, Issue 4197

26 Feb 2009
IN THIS ISSUE
Starter and leaver forms premium icon
P45, P46 and P46(Pen) to reach HMRC from 6 April
10 March 2009
Agent Update premium icon
Issue ten now available
10 March 2009
Isle of Man and Germany premium icon
Tax information exchange agreement
10 March 2009
Tax Risk, Strategy and Compliance premium icon
10% off for readers
10 March 2009
ESC clarification premium icon
Consultation relating to three concessions listed in Wilkinson annex
10 March 2009
Stamp duty land tax premium icon
HMRC update site information
10 March 2009
Residence premium icon
More online Q&As
10 March 2009
HMRC claim landmark for Tax Law Rewrite
Two new draft bills: CT and international taxation
4 March 2009
Business lunches premium icon
VAT should not be charged when meals provided free in company canteens to business contacts, says ECJ
4 March 2009
Returns processed premium icon
Fewer than 1% not dealt with
3 March 2009
Pre-owned assets premium icon
Prescribed rate down to 4.75%
3 March 2009
Reasonable action premium icon
Haskins (SpC 726)
10 March 2009
Nature of expenses premium icon
CRC v Trustees of the Peter Clay Discretionary Trust, Court of Appeal, 19 December 2008
10 March 2009
How rounded? premium icon
Royal Bank of Scotland Group plc v CRC (Case C-488/07), European Court of Justice, 18 December 2008
10 March 2009
Artificial loss premium icon
RJ Smith (SpC 725)
9 March 2009
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15
Results
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READERS' FORUM premium icon
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Tax tip: Gift Aid Readers’ forum: Does business carry out trading activity for BADR? Readers’ forum: Can first-time buyer wife claim relief? Readers’ forum: Where is my adopted client domiciled? Readers’ forum: Does piano sale create a VAT adjustment?
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NEWS premium icon
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Fractional shares will be permitted in ISAs HMRC elite unit ‘corrects’ 2,100 R&D claims Deadline dates for October 2024 Implementation of detailed employee hours reporting delayed More beneficiaries face charge on lifetime transfers
DEADLINE DATES
CASES premium icon
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Claimant was not self-employed City sightseeing passes qualified as a multi-purpose voucher Redress payments are taxable Invalid reasons for decision not to exercise discretion Expenses were not deductible from workers' earnings
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Fractional shares will be permitted in ISAs Claimant was not self-employed HMRC elite unit ‘corrects’ 2,100 R&D claims This week's opinion: 5 September 2024 Importance of providing the right evidence
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