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Issue: Vol 163, Issue 4206
30 Apr 2009
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IN THIS ISSUE
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2
Share option disposals
Revenue and Customs Brief 30/09
Regulations on REITS
Two draft regulations
National minimum wage
New rates from October
Draft guidance on land remediation relief rules
Revenue & Customs Brief 29/09
New jobs
Revenue staff transferred to other departments
New tax definition of offshore fund
Comments on draft guidance should be sent by 10 July
Exemption restricted
R (on the application of TNT Post UK Ltd) v CRC (Royal Mail Group Ltd, interested party) (Case C-357/07), European Court of Justice, 23 April 2009
Flimsy basis
Corkteck Ltd v CRC, Queen’s Bench Division, 8 April 2009
Justified consent
Paulden Activities Ltd and others, petitioners, Outer House, Court of Session, 15 April 2009
Residence counts
Smallwood and another v CRC, Chancery Division, 8 April 2009
In or for?
Genovese (SpC 741)
Practical Share Valuation, 5th edition
By Nigel Eastaway, Keith Eamer, Diane Elliott and Shan Kennedy; £110 (plus 7.7% VAT)
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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