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Issue: Vol 164, Issue 4213
18 Jun 2009
Repeal of TA 1988, s 59(3)
Draft guidance in 'advanced form'
'Staged approach to VAT is preferable'
Includes zero rate of withholding tax on dividends
Business use limited to 5%
Second and final day of Gaines-Cooper appeal court case
Lack of digital security questioned
Extended claims window closes 31 July
HMRC failed to apply IR20 tests, appeal court told
Some returns rejected by SA gateway
Processing acknowledgment withdrawn
Protocol in line with OECD standards and practice
Re. an application by CRC to serve s 20 notice on Financial Institution (No 5) (TC9); Financial Institution (No 6 and 7) (TC10); Financial Institution (No 8) (TC11)
Coll and anor (TC28)
Sita UK Group Holdings Ltd and anor v Serruys and ors; Sita UK Group Holdings Ltd v Serruys and ors; Queen’s Bench Division, 29 April 2009
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READERS'
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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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