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Issue: Vol 163, Issue 4206
30 Apr 2009
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IN THIS ISSUE
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2
National minimum wage
New rates from October
Regulations on REITS
Two draft regulations
Share option disposals
Revenue and Customs Brief 30/09
New tax definition of offshore fund
Comments on draft guidance should be sent by 10 July
New jobs
Revenue staff transferred to other departments
Draft guidance on land remediation relief rules
Revenue & Customs Brief 29/09
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
Residence counts
Smallwood and another v CRC, Chancery Division, 8 April 2009
Justified consent
Paulden Activities Ltd and others, petitioners, Outer House, Court of Session, 15 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
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Readers’ forum: New property project: should a separate company be used?
Readers’ forum: Is there a disposal or distribution?
Readers’ forum: Family forgiveness
Readers’ forum: Can interest be paid for previous years?
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures
Tax tip: OECD guidelines on remote working and permanent establishments
DEADLINE DATES
Deadline dates for March 2026
CASES
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Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
MOST POPULAR
Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures