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Issue: Vol 161, Issue 4162
12 Jun 2008
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IN THIS ISSUE
The going rates
The Public Bill Committee starts its review of the Finance Bill. RICHARD CURTIS reports
VAT's simple
Is it time for some clarification to the flat rate scheme? RICHARD CURTIS considers the meaning of 'turnover' and 'income'
Call of (lease) duty
SEAN RANDALL considers the impact of the fifth anniversary of SDLT on re-notifying HMRC in respect of lease grants and rent increases
Alien concept
MALCOLM GUNN FTII, TEP offers help for clients pleading, 'no tax please, we're not British!'
Thirteen and tied
Does an unoccupied property qualify for relief on sale?
UITF40 update
The present state of play
Kitchen sink drama
Tax deductions from interest on an Isle of Man loan?
VAT at a stroke
VAT and the DIY builders scheme
Brave new world
from John Hiddleston, Vantis
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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