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Issue : Vol 186, Issue 4753
22 Jul 2020
View other Issues
IN THIS ISSUE
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of
2
Decision to bring civil or criminal proceedings lies with HMRC
L Hackett v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 6 July 2020
Married women’s reduced rate election
L Terry (
TC7745
)
No reasonable excuse for late filed returns
P Grewal (
TC7749
)
Ireland did not grant Apple unlawful tax advantages
Ireland v Commission (
Cases T-778/16 and T-892/16
), General Court of the EU, 15 July 2020
Single supply of investment management services
BlackRock Investment Management (UK) Ltd v CRC (Case C-231/19), Court of Justice of the EU, 2 July 2020...
Assessment based on two sales invoices
S Convery (
TC7682
)
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READERS'
FORUM
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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
MOST POPULAR
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