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Issue: Vol 163, Issue 4204
16 Apr 2009
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IN THIS ISSUE
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2
Tax-based VCTs win state aid approval
Treasury promises more certainty for firms, following EC decision
Conditional disclaimer
Lau (executor of Lau deceased) SpC 740
Services rendered
Joppa Enterprises Ltd, appellant 2009 Scot (D) 13/3, Court of Session, 6 March 2009
Reasonably required
Clarke (SpC 735)
Unjust outcome
CRC v Grattan plc, Chancery Division, 14 January 2009
Connected companies
Kellogg Brown & Root Holdings (UK) Ltd v CRC, Chancery Division, 24 March 2009
Repay the fund!
Thorpe v CRC, Chancery Division, 26 March 2009
Land is investment
McCall and another (personal representatives of McClean (deceased)) v CRC, Court of Appeal, 25 February 2009
Considering pre-entry losses
CRC v Prizedome Ltd and another, Court of Appeal, 12 March 2009
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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