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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

Feedback: 4 December 2025 Readers’ forum: Should we cancel group registration retrospectively? Readers’ forum: Where there’s a will, there’s a way Readers’ forum: The Queen’s Gambit Readers’ forum: Race against time

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NEWS

Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted Investment interest and property rates hiked and personal tax thresholds frozen until 2031

Third slide

Deadline dates for January 2026

CASES

Holiday pay was not part of regular salary Nutella biscuits were not chocolate covered Conditions for additional dwelling supplement not met HMRC’s letter was not amenable to judicial review No reasonable excuse for failing to submit ATED returns

MOST POPULAR

This week's opinion: 4 December 2025 Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted

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