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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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NEWS
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Firms scale back R&D relief claims as a result of reforms
HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme
Scottish building safety levy consultation
Proposed new high value council tax surcharge will be complex and confusing, says CIOT
HMRC consulting on normal minimum pension age regulations
DEADLINE DATES
Deadline dates for September 2026
CASES
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Lack of clarity over potential BADR claim
Overpayment relief is a separate relief
Specific overpayment claim must be made
A settlor that is a company can have a life
No economic activity after sale of business operation
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This week's opinion: 13 August 2026
Firms scale back R&D relief claims as a result of reforms
HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme
Scottish building safety levy consultation
Proposed new high value council tax surcharge will be complex and confusing, says CIOT