Issue: Vol 164, Issue 4227

14 Oct 2009

IN THIS ISSUE

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NEIL WARREN considers the practical challenges and potential cash flow benefits of the January increase in the rate of VAT

The Adjudicator’s latest annual report has recently been published. ALLISON PLAGER surveys the facts and figures

XIMENA MONTES MANZANO reports the recent hearing of Grace v CRC before the Court of Appeal

It’s time to stop defending artificial pre-packaged avoidance schemes, says MIKE TRUMAN

Problems with HMRC post backlogs

Delays in dealing with trust returns by HMRC causes tax collection problems.

A look at whether the entitlement of settlor-interested trusts to an annual exempt amount is or is not an advantage.

What are the implications of a new shareholders' agreement that increases the value of minority shareholdings?

Will a reduction in farming activities prejudice entitlement to agricultural property relief on a farmhouse?

A restaurant's voluntary service charge will be divided by and between the waiting staff. How will this affect PAYE, NIC and the national minimum wage/

Lack of cohesion regarding the 64/8 process; interest on a repaid repayment; tax implications of setting up a bare trust; pensioners’ repayment claim.

The European Commission has referred the UK to the ECJ

New view on recovery of input tax on staging a show

Guidance on late-filing penalties and enquiry time limits

Glaxo Wellcome GmbH & Co KG v Finanzamt München II (Case C-182/08), European Court of Justice, 17 September 2009

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