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Issue: Vol 164, Issue 4228
1 Oct 2009
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IN THIS ISSUE
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2
Postal services to become liable to VAT
Some Royal Mail offerings to be subject to standard rate
Artificial losses
Astall and another v CRC, Court of Appeal
Bad advice
Acrylux Ltd (TC 173)
Voluntarily overpaid
Ian Osborne and related appeals (TC 190)
Legally self-cancelling
Mayes v CRC, Chancery Division
VAT online events
Advice on imminent admin change
Tolley’s Tax Planning for Non-Domiciliaries
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READERS'
FORUM
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Readers’ forum: Does personal trainer need to register for VAT?
Readers’ forum: How to account for cryptocurrency?
Readers’ forum: Farming strife
Readers’ forum: Edelweiss
New queries: 13 August 2026
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NEWS
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Firms scale back R&D relief claims as a result of reforms
HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme
Scottish building safety levy consultation
Proposed new high value council tax surcharge will be complex and confusing, says CIOT
HMRC consulting on normal minimum pension age regulations
DEADLINE DATES
Deadline dates for September 2026
CASES
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Lack of clarity over potential BADR claim
Overpayment relief is a separate relief
Specific overpayment claim must be made
A settlor that is a company can have a life
No economic activity after sale of business operation
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This week's opinion: 13 August 2026
Firms scale back R&D relief claims as a result of reforms
HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme
Scottish building safety levy consultation
Proposed new high value council tax surcharge will be complex and confusing, says CIOT