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Issue: Vol 163, Issue 4204
16 Apr 2009
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IN THIS ISSUE
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2
Tax-based VCTs win state aid approval
Treasury promises more certainty for firms, following EC decision
Conditional disclaimer
Lau (executor of Lau deceased) SpC 740
Services rendered
Joppa Enterprises Ltd, appellant 2009 Scot (D) 13/3, Court of Session, 6 March 2009
Reasonably required
Clarke (SpC 735)
Unjust outcome
CRC v Grattan plc, Chancery Division, 14 January 2009
Connected companies
Kellogg Brown & Root Holdings (UK) Ltd v CRC, Chancery Division, 24 March 2009
Repay the fund!
Thorpe v CRC, Chancery Division, 26 March 2009
Land is investment
McCall and another (personal representatives of McClean (deceased)) v CRC, Court of Appeal, 25 February 2009
Considering pre-entry losses
CRC v Prizedome Ltd and another, Court of Appeal, 12 March 2009
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READERS'
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Tax tip: Temporary workplace relief and the self-employed
Feedback: 17 April 2025
Readers’ forum: Tax effect of leaving the UK on life assurance policy
Readers’ forum: Will executors be able to claim residence nil rate band on death?
Readers’ forum: What is the tax position if company is liquidated?
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NEWS
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New self-assessment claims to be made online or on paper
Tax treatment of double remittances has not changed
Consultation postponed on predevelopment costs
Office for Value for Money will focus on ‘mega projects’
Savers must act now to avoid penalties
DEADLINE DATES
Deadline dates for May 2025
CASES
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Annex provided self-sufficient accommodation
No breach of fiscal neutrality
Hypothetical contract was one of employment
Overclaimed input tax on motorcycles
Selling delays due to lockdown
MOST POPULAR
This week's opinion: 17 April 2025
New self-assessment claims to be made online or on paper
Tax treatment of double remittances has not changed
Consultation postponed on predevelopment costs
Office for Value for Money will focus on ‘mega projects’