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Issue : Vol 189, Issue 4845
20 Jun 2022
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IN THIS ISSUE
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UK government delays implementation of OECD pillar 2 framework
Draft legislation will be published in the summer to implement the Organisation for Economic Co-operation and Development’s (OECD’s) pillar 2 framework in the UK, the financial secretary...
Repayment of company debt was not allowable deduction
I Tedesco (
TC8498
)
Controlled foreign companies exemption was state aid
UK and ITV plc v European Commission (Cases T-363/19 and T-456/19), General Court of the EU, 8 June 2022...
No clear definition of ‘period of ownership’
G and S Lee (
TC8502
)
Nothing more the taxpayer could have done
E Curtis (
TC8499
)
Tax advantage was the main purpose of loan relationship
JTI Acquisition Company (2011) Ltd ( TC8493)...
Nature of link between advertising costs and sales
Sofology Ltd and DFS Furniture Company Ltd (TC8480)...
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READERS'
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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