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Issue : Vol 191, Issue 4891
6 Jun 2023
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IN THIS ISSUE
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2
Registering for the economic crime levy
HMRC has published two new guidance pages on the economic crime levy - the annual charge on entities who are supervised under the Money Laundering Regulations SI 2017/692 and whose UK revenue exceeds...
Clearance application must be full and frank
R (on the application of) Airline Placement Limited v CRC, King’s Bench Division, 19 May 2023...
Jurisdiction of First-tier Tribunal
P Jinks (
TC8822
)
Withholding tax was due on interest paid by UK borrower
Hargreaves Property Holdings Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 26 May 2023...
Artificial avoidance is a social evil
Bhaur and others v Equity First Trustees (Nevis) Ltd and others, Court of Appeal, 18 May 2023...
Concept of work for furlough purposes
Glo-Ball Group Ltd (
TC8823
)
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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