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Issue: Vol 163, Issue 4205

Issue: Vol 163, Issue 4205

23 Apr 2009

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IN THIS ISSUE

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Revised Revenue factsheet

End-of-year deadline approaches for employers

Tronc system does not count towards minimum wage

Taxman must pay compound interest, says High Court

Bhatt v Bhatt and others, Chancery Division, 3 April 2009

Stockler (SpC 739)

Hill Samuel Investments Ltd (SpC 738)

JD Wetherspoon plc v CRC (Case C-302/07), European Court of Justice, 5 March 2009

CRC v Boots plc, Chancery Division, 16 March 2009

Smith and others (SpC 742)

CIOT spring conference Queens’ College Cambridge, 3-5 April 2009. Reported by MIKE TRUMAN

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READERS' FORUM premium icon

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 Readers’ forum: Purchase invoice and partial exemption calculations

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NEWS

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 Unintended tax consequence of Renters’ Rights Act avoided

Third slide

Deadline dates for June 2026

CASES

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 No level of direction needed for host employer liability

MOST POPULAR

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

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