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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
File on time!
End-of-year deadline approaches for employers
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
Mistaken advice
Bhatt v Bhatt and others, Chancery Division, 3 April 2009
Penalty conundrum
Stockler (SpC 739)
Is it a loan?
Hill Samuel Investments Ltd (SpC 738)
Rounding for VAT
JD Wetherspoon plc v CRC (Case C-302/07), European Court of Justice, 5 March 2009
To accept is not to agree
CRC v Boots plc, Chancery Division, 16 March 2009
Missed account
Smith and others (SpC 742)
CIOT spring conference
CIOT spring conference Queens’ College Cambridge, 3-5 April 2009. Reported by MIKE TRUMAN
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READERS'
FORUM
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Readers’ forum: Making tax digital confusion
Readers’ forum: Preserving the family heritage
Readers’ forum: Partnership tensions
Readers’ forum: Can we claim input tax on house improvements?
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NEWS
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HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years
Refine inheritance tax measures on pensions
Surge in enquiries into inheritance tax returns
DEADLINE DATES
Deadline dates for July 2026
CASES
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Special capital payments are liable to income tax
TOMS does not apply to ride-hailing business
Case remitted to First-tier Tribunal after errors in decision
Taxpayer’s registration was unprompted
Appeal to generic email not valid
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Readers’ forum: Making tax digital confusion
This week's opinion : 25 June 2026
HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years