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Issue: Vol 163, Issue 4206

Issue: Vol 163, Issue 4206

30 Apr 2009
IN THIS ISSUE
Share option disposals premium icon
Revenue and Customs Brief 30/09
15 May 2009
Regulations on REITS premium icon
Two draft regulations
15 May 2009
National minimum wage premium icon
New rates from October
15 May 2009
Draft guidance on land remediation relief rules premium icon
Revenue & Customs Brief 29/09
14 May 2009
New jobs premium icon
Revenue staff transferred to other departments
14 May 2009
New tax definition of offshore fund premium icon
Comments on draft guidance should be sent by 10 July
14 May 2009
Exemption restricted premium icon
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
18 May 2009
Flimsy basis premium icon
Corkteck Ltd v CRC, Queen’s Bench Division, 8 April 2009
18 May 2009
Justified consent premium icon
Paulden Activities Ltd and others, petitioners, Outer House, Court of Session, 15 April 2009
18 May 2009
Residence counts
Smallwood and another v CRC, Chancery Division, 8 April 2009
18 May 2009
In or for? premium icon
Genovese (SpC 741)
18 May 2009
Practical Share Valuation, 5th edition premium icon
By Nigel Eastaway, Keith Eamer, Diane Elliott and Shan Kennedy; £110 (plus 7.7% VAT)
6 May 2009
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Readers’ forum: Ticket sales: could agent be treated as principal by HMRC? Readers’ forum: How to treat basic loss and occupiers loss payments Readers’ forum: Split gift over two years Readers’ forum: When is a sacrifice not a sacrifice? New Queries: 22 January 2026
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NEWS premium icon
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Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid Nearly half of inheritance tax paid in London and south east
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CASES premium icon
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Liability of cooked rotisserie chickens Not all payments may have been remittances Mixed-use rates apply to apartment with storage unit Place of effective management was in the UK Taxpayer’s responsibilities presenting an appeal
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This week's opinion: 22 January 2026 Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid
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