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Rebecca Murray
ARTICLES
Black is white
REBECCA MURRAY is not refreshed by the High Court's decision in Limitgood
Seconds out ... Round Two!
REBECCA MURRAY considers the application of the rules relating to pre-entry losses in two recent Special Commissioners' decisions.
Transfers abroad
REBECCA MURRAY looks at the new Income Tax Act 2007 provisions relating to the transfer of assets abroad.
The weakest link
REBECCA MURRAY suggests that a legislative change is required to the rules relating to offshore 'link companies' in group relief claims
Strange, perhaps unintended?
REBECCA MURRAY introduces the new increased rate of tax for certain share buy-backs from trustees.
Faux amis
REBECCA MURRAY warns those forming UK groups to beware of the 'false friends' that can cause tax confusion.
JV or not JV?
This is the question facing qualifying companies for EMI, EIS, CVS and VCT reliefs. REBECCA MURRAY explains.
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Readers’ forum: Do we have confirmation?
Readers’ forum: Is UK VAT registration correct?
Readers’ forum: My place or yours?
Readers’ forum: Where is the trade carried on?
New queries: 12 November 2026
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NEWS
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Technical consultation on founders’ relief
Donated medicines attract zero rate
Clarify guidance on withdrawal of capital from business, says the CIOT
Home Office sets aside £74.5m for IR35 failings
Major changes to financial reporting go unheeded
DEADLINE DATES
Deadline dates for November 2026
CASES
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Nudge letter does not constitute an enquiry
Extent of dog handlers’ expenses
Release from full amount of loan
Primary purpose of quay wall – premises or plant?
Settlement did not absolve taxpayer from tax on loan
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This week's opinion: 12 November 2026
Technical consultation on founders’ relief
Donated medicines attract zero rate
Clarify guidance on withdrawal of capital from business, says the CIOT
Home Office sets aside £74.5m for IR35 failings