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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

Double taxation agreement with Estonia

Tronc system does not count towards minimum wage

Taxman must pay compound interest, says High Court

Smith and others (SpC 742)

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

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

Stockler (SpC 739)

Hill Samuel Investments Ltd (SpC 738)

CRC v Boots plc, Chancery Division, 16 March 2009

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

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NEWS

Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted Investment interest and property rates hiked and personal tax thresholds frozen until 2031

Third slide

Deadline dates for January 2026

CASES

Holiday pay was not part of regular salary Nutella biscuits were not chocolate covered Conditions for additional dwelling supplement not met HMRC’s letter was not amenable to judicial review No reasonable excuse for failing to submit ATED returns

MOST POPULAR

This week's opinion: 4 December 2025 Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted

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