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Issue: Vol 163, Issue 4197
26 Feb 2009
View other Issues
IN THIS ISSUE
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3
Starter and leaver forms
P45, P46 and P46(Pen) to reach HMRC from 6 April
Agent Update
Issue ten now available
Stamp duty land tax
HMRC update site information
Tax Risk, Strategy and Compliance
10% off for readers
Isle of Man and Germany
Tax information exchange agreement
ESC clarification
Consultation relating to three concessions listed in Wilkinson annex
Residence
More online Q&As
HMRC claim landmark for Tax Law Rewrite
Two new draft bills: CT and international taxation
Business lunches
VAT should not be charged when meals provided free in company canteens to business contacts, says ECJ
Returns processed
Fewer than 1% not dealt with
Pre-owned assets
Prescribed rate down to 4.75%
Nature of expenses
CRC v Trustees of the Peter Clay Discretionary Trust, Court of Appeal, 19 December 2008
Reasonable action
Haskins (SpC 726)
How rounded?
Royal Bank of Scotland Group plc v CRC (Case C-488/07), European Court of Justice, 18 December 2008
Artificial loss
RJ Smith (SpC 725)
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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