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Issue: Vol 163, Issue 4199
12 Mar 2009
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IN THIS ISSUE
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2
New guidance
Updated Employee Share Scheme Manual partially online
HMRC welcome new finance chief
Simon Bowles fills vacant position
Tribunals reform
Summary of Revenue & Customs Brief 10/09
Business entertainment under review
HMRC reconsidering input tax position re. overseas clients
New e-tools focus on taxman's powers
Online tutorials based on HMRC staff training
Practical Tax Planning for Wealthy Individuals and SMEs
Conference: 24 April, Exeter
Look at the agreement
CRC v Collins, Chancery Division, 20 February 2009
BPR allowed
CRC v Trustees of the Nelson Dance Family, Chancery Division, 22 January 2009
Chemists are mariners
Oleochem (Scotland) Ltd (SpC 731)
Rational decision
R (on the application of BMW AG and another) v CRC, Court of Appeal, 18 February 2009
Never completed
Underwood v CRC, Court of Appeal, 15 December 2008
Termination payment
‘A’ (SpC 734)
Single supply
CRC v David Baxendale, Chancery Division, 5 February 2009
Correct decision
Rouf v CRC, Court of Session, 10 February 2009
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READERS'
FORUM
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Readers’ forum: Have we made partial exemption errors?
Readers’ forum: Foreign employer
Readers’ forum: Should we raise a glass to HMRC at the Christmas bash?
Readers’ forum: Portfolio career
New queries: 11 December 2025
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NEWS
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VAT receipts surge again in 2024-25
New advisory fuel rates from December
Festive period reporting in real time
Removal of milk exemption from levy introduces complexity
HMRC crackdown on large EU businesses intensifies
DEADLINE DATES
Deadline dates for January 2026
CASES
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Annexe was viable as a single dwelling
No reasonable excuse for submitting late returns
Claimant was not self-employed
Mixed use rates apply to country estate
Taxpayer’s behaviour was unreasonable
MOST POPULAR
This week's opinion: 11 December 2025
VAT receipts surge again in 2024-25
New advisory fuel rates from December
Festive period reporting in real time
Removal of milk exemption from levy introduces complexity