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Issue: Vol 163, Issue 4199
12 Mar 2009
View other Issues
IN THIS ISSUE
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2
Staff hire and VAT
Guidance on 1 April withdrawal of concession
HMRC welcome new finance chief
Simon Bowles fills vacant position
Business entertainment under review
HMRC reconsidering input tax position re. overseas clients
Tribunals reform
Summary of Revenue & Customs Brief 10/09
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
Never completed
Underwood v CRC, Court of Appeal, 15 December 2008
Rational decision
R (on the application of BMW AG and another) v CRC, Court of Appeal, 18 February 2009
Chemists are mariners
Oleochem (Scotland) Ltd (SpC 731)
Correct decision
Rouf v CRC, Court of Session, 10 February 2009
Termination payment
‘A’ (SpC 734)
Single supply
CRC v David Baxendale, Chancery Division, 5 February 2009
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READERS'
FORUM
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden?
Readers’ forum: Can gifts under payroll giving be backdated?
Readers’ forum: Farmhouse refurbishment
Readers’ forum: Expenditure out of capital
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NEWS
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Charities and not-for-profit sector in focus
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime
MTD update: 14 May 2026
DEADLINE DATES
Deadline dates for June 2026
CASES
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Exception days were allowable
Link to final consumer was too remote
Caring for cattle was a single composite supply
Inadequate steps taken to register with HMRC
Football referees are not employees
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Charities and not-for-profit sector in focus
This week's opinion: 14 May 2026
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime