Issue: Vol 161, Issue 4151

27 Mar 2008

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Harding v CRC, Chancery Division, 30 January 2008

Reviewed by SIMON SWEETMAN

Reviewed by ANDREW GOTCH BA, MA, CTA (Fellow), principal of TaxFellowship, Chartered Tax Advisers, and a senior consultant to IRIS Professional Tax Practice (ptpgroup.co.uk)

TaxAid conference: The Taxman Cometh, 9 February 2008. Reported by REBECCA CAVE, director of Taxwriter Ltd

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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

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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

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Issue: Vol 161, Issue 4151

Deadline dates for November 2026