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Issue: Vol 166, Issue 4268

Issue: Vol 166, Issue 4268

16 Aug 2010

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IN THIS ISSUE

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Territories update

Notice ET1

Updated schemes list

Selected highlights

New rates from 1 October

Compatible with iXBRL

Landing page updated

Draft of Tax Avoidance Schemes (Penalty) (Amendment) Regulations 2010

Klincke v CRC, Upper Tribunal (Tax and Chancery Chamber) [2010] UKUT 230 (TCC)

Euro Stock Shop Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber) [2010] UKUT 259 (TCC)

Astra Zeneca UK Ltd v CRC, CJEU (Third Chamber) (Case C-40/09)

Charles & ors v Fraser, Court of Appeal [2010] EWHC 2124 (Ch)

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Tax tip: Gift Aid Readers’ forum: Does business carry out trading activity for BADR? Readers’ forum: Can first-time buyer wife claim relief? Readers’ forum: Where is my adopted client domiciled? Readers’ forum: Does piano sale create a VAT adjustment?

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NEWS

Fractional shares will be permitted in ISAs HMRC elite unit ‘corrects’ 2,100 R&D claims Deadline dates for October 2024 Implementation of detailed employee hours reporting delayed More beneficiaries face charge on lifetime transfers

Third slide

Deadline dates for October 2024

CASES

Claimant was not self-employed City sightseeing passes qualified as a multi-purpose voucher Redress payments are taxable Invalid reasons for decision not to exercise discretion Expenses were not deductible from workers' earnings

MOST POPULAR

Fractional shares will be permitted in ISAs Claimant was not self-employed HMRC elite unit ‘corrects’ 2,100 R&D claims This week's opinion: 5 September 2024 Importance of providing the right evidence

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