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Issue: Vol 165, Issue 4241

Issue: Vol 165, Issue 4241

14 Jan 2010

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IN THIS ISSUE

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Treasury aims to increase UK competitiveness

CIOT alleges 'huge' number of incorrect notices being issued

R (on the application of Huitson) v HMRC, Queen’s Bench Division

Dale Chalk (TC338)

David Harper (TC317)

Arnold Jeffers, George Jeffers, G&A Jeffers (TC337)

Raymond John Phillips (TC276)

Benjamin James Kent (TC296)

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READERS' FORUM premium icon

Tax tip: The statutory residence test Readers’ forum: Does a benefit-in-kind charge arise on the use of a horse? Readers’ forum: Transferring shares from subsidiary to holding company Readers’ forum: Dealing with overage rights on a post-death sale Readers’ forum: Is there VAT on garage rent?

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NEWS

Concerns grow over incoming National Insurance increases Transfers were intended to reduce inheritance tax New advisory fuel rates from March Online sellers receive a nudge Effect of reforms on property in trust

Third slide

Deadline dates for March 2025

CASES

Home loan scheme found to be effective Commercial reality determines outcome Arrangements were notifiable under DOTAS No chance appeal would succeed Bankruptcy order annulled due procedural irregularity

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How R&D tax relief has become central to supporting private sector innovation Implications of the new US administration on global tax co-operation Temporary labour supply chains Time limits and behaviour

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