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Issue: Vol 163, Issue 4197
26 Feb 2009
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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
Isle of Man and Germany
Tax information exchange agreement
Tax Risk, Strategy and Compliance
10% off for readers
ESC clarification
Consultation relating to three concessions listed in Wilkinson annex
Stamp duty land tax
HMRC update site information
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%
Reasonable action
Haskins (SpC 726)
Nature of expenses
CRC v Trustees of the Peter Clay Discretionary Trust, Court of Appeal, 19 December 2008
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: Does piano sale create a VAT adjustment?
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Fractional shares will be permitted in ISAs
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