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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Comments on draft guidance should be sent by 10 July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Draft guidance on land remediation relief rules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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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
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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