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Issue: Vol 164, Issue 4220

Issue: Vol 164, Issue 4220

6 Aug 2009

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IN THIS ISSUE

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July 2009

Enterprise Management Incentives criteria to be expanded

HMRC move follows loss in Homeserve case

M R Klincke (TC122)

European Community Commission v Ireland, European Court of Justice

R (on the application of Bottomley) v General Commissioners of Income Tax, Pontefract Division, Queen’s Bench Division

Parkinson v Fawdon, Chancery Division

Seminars on change to management of compliance checks

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READERS' FORUM premium icon

Readers’ forum: Making tax digital confusion Readers’ forum: Preserving the family heritage Readers’ forum: Partnership tensions Readers’ forum: Can we claim input tax on house improvements? New queries: 25 June 2026

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NEWS

HMRC delays full rollout of payrolling for benefits in kind Workplace pension tax relief errors Use of HMRC’s IR35 tool falls 71% in the past two years Refine inheritance tax measures on pensions Surge in enquiries into inheritance tax returns

Third slide

Deadline dates for July 2026

CASES

Special capital payments are liable to income tax TOMS does not apply to ride-hailing business Case remitted to First-tier Tribunal after errors in decision Taxpayer’s registration was unprompted Appeal to generic email not valid

MOST POPULAR

Readers’ forum: Making tax digital confusion This week's opinion : 25 June 2026 HMRC delays full rollout of payrolling for benefits in kind Workplace pension tax relief errors Use of HMRC’s IR35 tool falls 71% in the past two years

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