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Issue: Vol 164, Issue 4231

Issue: Vol 164, Issue 4231

22 Oct 2009

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IN THIS ISSUE

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Comments wanted by 31 Dec

£19.8m of works in Acceptance in Lieu scheme

Special accounting arrangements for businesses operating beyond midnight

HMRC to consider raising small trades exemption limit

Gaines-Cooper: Court of Appeal, day two

Gaines-Cooper case: Court of Appeal, day one

Views sought on likely benefits for small firms

R (on the application of the Medical Protection Society Ltd) v CRC, Queen’s Bench Division

Swiss Re Germany Holding GmbH v Finanzamt München für Körperschaften (Case C-242/08), European Court of Justice

Sutton v Sutton, Chancery Division

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Tax tip: Temporary workplace relief and the self-employed Feedback: 17 April 2025 Readers’ forum: Tax effect of leaving the UK on life assurance policy Readers’ forum: Will executors be able to claim residence nil rate band on death? Readers’ forum: What is the tax position if company is liquidated?

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NEWS

New self-assessment claims to be made online or on paper Tax treatment of double remittances has not changed Consultation postponed on predevelopment costs Office for Value for Money will focus on ‘mega projects’ Savers must act now to avoid penalties

Third slide

Deadline dates for May 2025

CASES

Annex provided self-sufficient accommodation No breach of fiscal neutrality Hypothetical contract was one of employment Overclaimed input tax on motorcycles Selling delays due to lockdown

MOST POPULAR

This week's opinion: 17 April 2025 New self-assessment claims to be made online or on paper Tax treatment of double remittances has not changed Consultation postponed on predevelopment costs Office for Value for Money will focus on ‘mega projects’

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