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Issue: Vol 163, Issue 4206
30 Apr 2009
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IN THIS ISSUE
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Share option disposals
Revenue and Customs Brief 30/09
Regulations on REITS
Two draft regulations
National minimum wage
New rates from October
Draft guidance on land remediation relief rules
Revenue & Customs Brief 29/09
New jobs
Revenue staff transferred to other departments
New tax definition of offshore fund
Comments on draft guidance should be sent by 10 July
Exemption restricted
R (on the application of TNT Post UK Ltd) v CRC (Royal Mail Group Ltd, interested party) (Case C-357/07), European Court of Justice, 23 April 2009
Flimsy basis
Corkteck Ltd v CRC, Queen’s Bench Division, 8 April 2009
Justified consent
Paulden Activities Ltd and others, petitioners, Outer House, Court of Session, 15 April 2009
Residence counts
Smallwood and another v CRC, Chancery Division, 8 April 2009
In or for?
Genovese (SpC 741)
Practical Share Valuation, 5th edition
By Nigel Eastaway, Keith Eamer, Diane Elliott and Shan Kennedy; £110 (plus 7.7% VAT)
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READERS'
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Readers’ forum: Impact of voluntary restitution on taxpayers
Practice tip: January struggles
Readers’ forum: Should we add student loan repayments in disclosure?
Readers’ forum: Claiming capital allowances on equipment upgrade
Readers’ forum: Is there VAT on furniture insurance?
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NEWS
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In brief: 21 November 2024
DEADLINE DATES
Deadline dates for December 2024
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Office servicing business is not a trade
Retrospective application of apportioning a mixed supply
No infringement of human rights
Failure to seek time-to-pay arrangement
Overturned warrant does not guarantee return of documents
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Readers’ forum: Impact of voluntary restitution on taxpayers
This week's opinion: 21 November 2024
Office servicing business is not a trade
Retrospective application of apportioning a mixed supply
No infringement of human rights