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Issue: Vol 164, Issue 4215
2 Jul 2009
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IN THIS ISSUE
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2
Redeployed
'No HMRC staff made redundant'
Victory for Revenue in VAT errors case
Three-year adjustment period proved legally correct
New chief exec
Penny Ciniewicz takes over at Valuation Office Agency
Tax Law Rewrite draws to a close
Project to end after 14 years
Pensions Q&A
Information updated online
Retail prices index
June 2009
Limits lifted from divorce pension-shares
Act abolishes safeguarded rights
Naming and shaming based on Irish scheme
HMRC: addresses will not be published, if possible
Illegal tax
Proceedings brought by Aberdeen Property Fininvest Alpha Oy (Case C-303/07), European Court of Justice, 18 June 2009
Ignore the change!
RIG Holdings v Aeroflex Test Solutions Ltd, Queen’s Bench Division, 25 June 2009
Payments with double nature
PA Holdings Ltd and another (TC63)
Allowable training
CRC v Banerjee, Chancery Division, 19 June 2009
Separate contract
Homeserve Membership Ltd v CRC, Chancery Division, 18 June 2009
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READERS'
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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?
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NEWS
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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
DEADLINE DATES
Deadline dates for February 2026
CASES
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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
MOST POPULAR
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