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Issue: Vol 165, Issue 4241
14 Jan 2010
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IN THIS ISSUE
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2
Reform of CFCs' tax treatment mooted
Treasury aims to increase UK competitiveness
Revenue denies tax code error claim
CIOT alleges 'huge' number of incorrect notices being issued
Retrospective taxes
R (on the application of Huitson) v HMRC, Queen’s Bench Division
Too late for paper
Dale Chalk (TC338)
Never had any value
David Harper (TC317)
Unreliable accountants
Arnold Jeffers, George Jeffers, G&A Jeffers (TC337)
Partnership problems
Raymond John Phillips (TC276)
Nothing but a sham
Benjamin James Kent (TC296)
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READERS'
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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
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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
DEADLINE DATES
Deadline dates for March 2025
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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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