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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: How is a property sale taxed under the flat rate scheme? Readers’ forum: More than just a repair? Readers’ forum: For better or worse Readers’ forum: Wise after the event New queries: 5 November 2026

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NEWS

New allowance for pensioners on new state pension and interest and property rates raised Outstanding high income child benefit errors Heightened scrutiny of billionaires planned by HMRC Profit and loss reporting for small companies paused Deadline dates for November 2026

Third slide

Deadline dates for November 2026

CASES

Lack of alternative evidence to support input tax Taxpayer allegations of bias bound to fail Taxpayer unable to prove trading purpose Fact that English was not first language was no excuse Substation had a self-standing commercial function

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This week's opinion: 5 November 2026 First thoughts on the 2026 Budget Suspended penalties for careless behaviour Rollover relief quirks VAT fund management guidelines

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