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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Comments on draft guidance should be sent by 10 July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Draft guidance on land remediation relief rules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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Feedback: 4 December 2025
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NEWS
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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
DEADLINE DATES
Deadline dates for January 2026
CASES
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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
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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