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Trial to begin next spring, reveals Timms

CRAIG THOMSON discusses two recent tribunal decisions where HMRC asserted that there had been negligent conduct on the part of an adviser

HMRC payment details change

Mr A J Ebsworth (TC152)

Tuesday 29 September 2009

ANDREW WATT highlights the differences between the Liechtenstein disclosure facility and the new disclosure opportunity

Automated message causes confusion

Agreement meets OECD standards

E-learning module available

New data exchange signed with Swiss

ICAEW concern over requirement for small firms

R v K, Court of Appeal

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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

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

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Deadline dates for November 2026

CASES

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

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