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Issue: Vol 163, Issue 4205
23 Apr 2009
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IN THIS ISSUE
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2
Car benefit
Revised Revenue factsheet
File on time!
End-of-year deadline approaches for employers
Appeal court backs taxman in tips battle
Tronc system does not count towards minimum wage
VAT ruling ‘could cost Revenue billions’
Taxman must pay compound interest, says High Court
Mistaken advice
Bhatt v Bhatt and others, Chancery Division, 3 April 2009
Penalty conundrum
Stockler (SpC 739)
Is it a loan?
Hill Samuel Investments Ltd (SpC 738)
Rounding for VAT
JD Wetherspoon plc v CRC (Case C-302/07), European Court of Justice, 5 March 2009
To accept is not to agree
CRC v Boots plc, Chancery Division, 16 March 2009
Missed account
Smith and others (SpC 742)
CIOT spring conference
CIOT spring conference Queens’ College Cambridge, 3-5 April 2009. Reported by MIKE TRUMAN
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READERS'
FORUM
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Tax tip: VAT and takeaway meal deals
Readers’ forum: Will transferring title to property trigger tax?
Readers’ forum: Can beneficiary living abroad claim repayment of income tax?
Readers’ forum: What are the consequences of a write-down?
Readers’ forum: Will there be penalties due?
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NEWS
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Loan charge reviews asks for evidence such as marketing material sent by scheme promotors
Agents’ resolution service launches
Spotlight targets profit extraction scheme
Welsh Revenue Authority unveils new corporate plan
Implications for employees trading shares on PISCES
DEADLINE DATES
Deadline dates for May 2025
CASES
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Taxpayer was settled and domiciled in England
Relief denied because LLP not trading
Liability to account and pay output tax
Email problems were understandable
Planning condition did not affect suitability as a dwelling
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This week's opinion: 10 April 2025
Loan charge reviews asks for evidence such as marketing material sent by scheme promotors
Agents’ resolution service launches
Spotlight targets profit extraction scheme
Welsh Revenue Authority unveils new corporate plan