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Issue: Vol 164, Issue 4213
18 Jun 2009
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IN THIS ISSUE
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2
Student tax guide
For international academics
Senior accounting officers duties
Draft guidance in 'advanced form'
CIOT: delay mandatory online filing for firms
'Staged approach to VAT is preferable'
Double taxation agreement: Qatar
Includes zero rate of withholding tax on dividends
Charity building concession withdrawn
Business use limited to 5%
HMRC 'came to obfuscate' in JR application
Second and final day of Gaines-Cooper appeal court case
Timms: online filing too costly for MPs
Lack of digital security questioned
Furnished holiday lettings
Extended claims window closes 31 July
Gaines-Cooper begins judicial review hearing
HMRC failed to apply IR20 tests, appeal court told
Online filing problem for HMRC Trusts
Some returns rejected by SA gateway
Trusts letter
Processing acknowledgment withdrawn
UK and Belgium update double tax accord
Protocol in line with OECD standards and practice
Offshore accounts
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)
Negligent error
Coll and anor (TC28)
No injustice
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'
FORUM
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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?
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NEWS
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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
DEADLINE DATES
Deadline dates for March 2026
CASES
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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