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Issue: Vol 164, Issue 4216
9 Jul 2009
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IN THIS ISSUE
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Tax credits
Renewal deadline at end of month
Move to preserve tax treatment under ESCs
HMRC launch second technical consultation
Bingo VAT repayments may be due
HMRC brief follows Rank judgment re. MCB
Payments did not qualify
Prudential plc v CRC, Court of Appeal, 25 June 2009
Losses are artificial
Drummond v CRC, Court of Appeal, 25 June 2009
Statute of limitation
CRC v Benchdollar Ltd and others, Chancery Division, 11 June 2009
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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
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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
Deadline dates for October 2024
CASES
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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