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Issue: Vol 163, Issue 4206

Issue: Vol 163, Issue 4206

30 Apr 2009

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IN THIS ISSUE

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New rates from October

Two draft regulations

Revenue and Customs Brief 30/09

Comments on draft guidance should be sent by 10 July

Revenue staff transferred to other departments

Revenue & Customs Brief 29/09

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

Corkteck Ltd v CRC, Queen’s Bench Division, 8 April 2009

Smallwood and another v CRC, Chancery Division, 8 April 2009

Paulden Activities Ltd and others, petitioners, Outer House, Court of Session, 15 April 2009

Genovese (SpC 741)

By Nigel Eastaway, Keith Eamer, Diane Elliott and Shan Kennedy; £110 (plus 7.7% VAT)

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READERS' FORUM premium icon

Readers’ forum: Does personal trainer need to register for VAT? Readers’ forum: How to account for cryptocurrency? Readers’ forum: Farming strife Readers’ forum: Edelweiss New queries: 13 August 2026

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NEWS

Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT HMRC consulting on normal minimum pension age regulations

Third slide

Deadline dates for September 2026

CASES

Lack of clarity over potential BADR claim Overpayment relief is a separate relief Specific overpayment claim must be made A settlor that is a company can have a life No economic activity after sale of business operation

MOST POPULAR

This week's opinion: 13 August 2026 Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT

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