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Issue: Vol 163, Issue 4205
23 Apr 2009
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IN THIS ISSUE
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2
Car benefit
Revised Revenue factsheet
Isle of Man
Double taxation agreement with Estonia
Appeal court backs taxman in tips battle
Tronc system does not count towards minimum wage
VAT ruling ‘could cost Revenue billions’
Taxman must pay compound interest, says High Court
Missed account
Smith and others (SpC 742)
Mistaken advice
Bhatt v Bhatt and others, Chancery Division, 3 April 2009
Rounding for VAT
JD Wetherspoon plc v CRC (Case C-302/07), European Court of Justice, 5 March 2009
Penalty conundrum
Stockler (SpC 739)
Is it a loan?
Hill Samuel Investments Ltd (SpC 738)
To accept is not to agree
CRC v Boots plc, Chancery Division, 16 March 2009
CIOT spring conference
CIOT spring conference Queens’ College Cambridge, 3-5 April 2009. Reported by MIKE TRUMAN
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Feedback: 23 October 2025
Tax tip: Carried interest and cross-border workers in the private equity sector
Readers’ forum: Later lifetime gift of shares
Readers’ forum: Which address to use for VAT registration purposes?
Readers’ forum: Double trouble
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NEWS
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In brief: 23 October 2025
VAT error correction notice updated
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DEADLINE DATES
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Termination fee was not a surrender of rights
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