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Issue: Vol 166, Issue 4268
16 Aug 2010
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IN THIS ISSUE
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2
Charities
Territories update
Tax security
Notice ET1
Online forms
Compatible with iXBRL
QROPS
Updated schemes list
Employer Bulletin 36
Selected highlights
National minimum wage
New rates from 1 October
Daily penalties
Draft of Tax Avoidance Schemes (Penalty) (Amendment) Regulations 2010
Under the Spotlight
Landing page updated
Roll-on, roll-off
Klincke v CRC, Upper Tribunal (Tax and Chancery Chamber) [2010] UKUT 230 (TCC)
MTIC fraud
Euro Stock Shop Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber) [2010] UKUT 259 (TCC)
VAT on vouchers
Astra Zeneca UK Ltd v CRC, CJEU (Third Chamber) (Case C-40/09)
Mutual wills
Charles & ors v Fraser, Court of Appeal [2010] EWHC 2124 (Ch)
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READERS'
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Readers forum: Claiming pre-registration input tax
Practice tip: 19 December 2024
New Queries: 19 December 2024
Readers’ forum: Should I advise my client to declare income?
Readers’ forum: Pension scheme set up as discretionary trust?
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NEWS
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Automated tracking system for taxpayers could save £36m a year, study shows
Welsh income tax rates are unchanged
Business expenditure on R&D rises in 2023
HMRC targets landlords who may have undeclared rents
Lump sums cannot be returned to pension scheme
DEADLINE DATES
Deadline dates for January 2025
CASES
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No extenuating circumstances to extend deadline
Delay in issuing penalties was no excuse for late return
Sales of occupation income avoidance rules apply
Whole of settlement was not subject to tax
Payments were taxable as earnings
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Readers forum: Claiming pre-registration input tax
No extenuating circumstances to extend deadline
This week's opinion: 19 December 2024
Automated tracking system for taxpayers could save £36m a year, study shows
Welsh income tax rates are unchanged