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Issue : Vol 186, Issue 4767
27 Oct 2020
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IN THIS ISSUE
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Non-resident SDLT surcharge legislation for consultation
HMRC has published draft legislation, Stamp Duty Land Tax (Administration) (Amendment) Regulations 2021, setting out the proposed changes to the stamp duty land tax return as a result of the...
Deadline dates for December 2020
Key dates for your diary
Notifiable arrangements under the DOTAS rules
Opus Bestpay Ltd (
TC7885
)
Lack of awareness justified by absence abroad
A O’Connor (
TC7833
)
Input tax claim on the supply of blinds installed by developer
Wickford Development Co Ltd (
TC7864
)
Transfer of assets abroad provisions take precedence
J Lancashire, T Lee, M Johnson (
TC7884
)
Permission to appeal to tribunal out of time
J Devereaux (
TC7854
)
Innocent misunderstanding of law is not careless
H Taylor (
TC7893
)
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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