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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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Readers’ forum: Can business be purchased as a TOGC without a VAT charge?
Readers’ forum: No wrapper
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Readers’ forum: It’s a dog’s life
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NEWS
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Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Globally mobile employees exempt from payrolling
Authorities act against illegal peer-to-peer crypto trading
Correction of errors measure to be scrutinised by Lords
DEADLINE DATES
Deadline dates for October 2026
CASES
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Failure to monitor appeal results in no reinstatement
Reinstatement application allowed
Loan charge applied to outstanding amount
Purpose of buying a luxury hypercar
Farmer’s sideways loss relief claim fails commerciality test
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This week's opinion: 24 September 2026
Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Failure to monitor appeal results in no reinstatement
Reinstatement application allowed