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This week’s opinion: 22 June 2023
Lack of joined-up thinking at HMRC
Bhaur: Setting aside a transaction on the grounds of mistake
It was a mistake
Rollover relief
It’s a rollover
Understanding the approved mileage allowance payments rules
Keep track!
Sports Invest: VAT treatment of football agent’s fees
Agent’s fees
This week’s opinion: 15 June 2023
What is the solution to HMRC’s problems?
NAO report on HMRC’s making tax digital project
Making tax digital – a wake up call
What’s in a name? Decision of the Supreme Court in HMRC v SSE Generation Limited
What’s in a name?
Research and development tax reliefs revamp questioned
Slow and steady
Final sittings of the Finance (No 2) Bill 2022-23 debates
Fiddling little thing
This week’s opinion: 8 June 2023
Effect of DOTAS on the avoidance landscape
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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?
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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
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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