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Issue: Vol 165, Issue 4243

Issue: Vol 165, Issue 4243

15 Feb 2010

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IN THIS ISSUE

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HMRC launches relationship survey

HMRC highlight schemes that fail to meet commercial requirements

Legislation backdated to October 2007

UK processing moved to Longbenton office

Taxman sees 12% rise on previous year

Gray’s Timber Products Ltd v CRC, Supreme Court

Enersys Holdings UK Ltd (TC335)

Angus v Emmott and another, Chancery Division

By Kevin Slevin; £120 (plus £5.70 P&P)

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Tax tip: Negligible value claim in a client’s tax return Readers’ forum: How can clients avoid paying large inheritance tax bill immediately? Readers’ forum: Time limits to amend returns Readers’ forum: Were repair costs capital expenditure? Readers’ forum: Can different apportionment methods be applied?

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NEWS

Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 Londoners contribute the most tax in the nation Two-tier system for HMRC penalties creates unfairness Spotlight 65 highlights GDPR claims

Third slide

Deadline dates for November 2024

CASES

Fields formed part of the garden and grounds Letter from HMRC did not constitute a pause Oral hearing to allow cross-examination Company deliberately understated sales Fixed protection 2014 revoked due to late contribution

MOST POPULAR

Autumn Budget 2024 Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025

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