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Issue: Vol 166, Issue 4281
11 Nov 2010
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IN THIS ISSUE
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3
Returned returns
'I cannot get to the bottom of why there has been an apparent change in policy'
CTF Bulletin 51
Includes update on annual statements
Charities
New section
Pensions news
Download HMRC's latest bulletin
TIEA
New deal with Aruba
South Africa DTC amended
Country changing system of taxing dividends paid to non-residents
Expenses
Employees travelling outside the UK
New debt cap for accounts mismatches
Draft regs relate to worldwide legislation.
LDF aspects clarified by new accord
Second joint declaration signed by UK and Liechtenstein
Tax system needs radical reform: Mirrlees
Review proposes merger of income tax and NI
Two are one
A Leolin Price CBE QC (executor and trustee of the estate of the late Hon Mrs Rosalind H Penrose Price CBE) (TC736)
Car benefit applies
Samson Publishing Ltd, EJC Fehler, NS Fehler (TC749)
Phone cards are VATable
CRC v Arachchige, Court of Appeal
Beneficial cars
Frank Hudson Transport Ltd (TC758)
Reeling in the VAT
Mohammed Reza Rastegar (trading as Mo’s restaurant) (TC733)
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READERS'
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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
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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
DEADLINE DATES
Deadline dates for October 2024
CASES
Read All
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