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Issue: Vol 163, Issue 4203

Issue: Vol 163, Issue 4203

9 Apr 2009

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IN THIS ISSUE

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Firms won't have to wait for end of accounting period to have loss taken into account

Non-payable dividend tax credit restored for under-10% holdings

Income to be treated any from any other let property

Holdings of 10%-plus in receipt of dividends to be entitled to non-payable tax credit

Draft regulations available for comment

For March 2009

New changes online

For March 2009

Co-operative housing associations and self-builds

Summary of Revenue & Customs Brief 27/09

Draft regulations for compulsory online filing

Part-day generally counts as a day of presence when computing 183-day period

First-year measure covers 40% expenditure

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READERS' FORUM premium icon

Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026

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NEWS

Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments

Third slide

Deadline dates for March 2026

CASES

Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met

MOST POPULAR

Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures

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