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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Comments on draft guidance should be sent by 10 July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Draft guidance on land remediation relief rules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: 23 October 2025
Tax tip: Carried interest and cross-border workers in the private equity sector
Readers’ forum: Later lifetime gift of shares
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