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CTA 2009
Analysis of the Upper Tribunal decision in Delphi Derivatives (in liquidation)
Penalties cancelled
FRS 102 revisions – what tax advisers need to know
Changing the standard
Tax relief for goodwill: Armour Veterinary Group Ltd
Relief for goodwill
BlueCrest Capital v HMRC
A real headache
Upper Tribunal decision in M Group: Not what we hoped for
Not what we hoped for
Loans and the unallowable purpose rule
Expansive approach
IR35 investigations
Some additional points…
Transfer pricing, permanent establishment and diverted profits tax consultation
Government consults
Any sympathy?
The employee of a bank has a mortgage from his employer to assist in the purchase of buy-to-let properties, but P11D forms show that a large benefit in kind has accrued. Can this be set against the rental liability?
Revamp for loan relationships rules
Comments on draft legislation wanted by 17 September
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READERS'
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Readers’ forum: VAT and Indian tax challenge
Readers’ forum: Trust me, I’m in control
Readers’ forum: Back from New Zealand
Readers’ forum: Better late than never
New queries: 17 September 2026
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NEWS
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English mayors to have power to set overnight visitor levies
HMRC refines online self-assessment registration service
Temporary zero rate applies to domestic electricity
Guidance on new anti-avoidance information notices
Extend penalty relaxation to people joining MTD next April, says ATT
DEADLINE DATES
Deadline dates for October 2026
CASES
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Offshore company was a contractual shell
Capital repayment was within transactions in securities regime
Underdeclarations wholly attributable to director
Taxpayer was beneficially entitled to the property
Company was controlled in the UK