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Issue: Vol 163, Issue 4201
26 Mar 2009
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IN THIS ISSUE
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New tax appeals tribunals launched
Most cases will go to dedicated Tax Chamber
Land remediation relief
Treasury will specify circumstances in which firms can elect for capital expenditure to be revenue deduction
Reason for six-year time limit
To prevent contributors from delaying payment
Fees are relevant
Community Housing Association Ltd v CRC, Chancery Division, 12 March 2009
VAT on subscriptions
British Association for Shooting and Conservation Ltd v CRC, Chancery Division, 6 March 2009
Close the enquiry
Eclipse Film Partners No 35 LLP (SpC 736)
Counsel’s opinion counts
Mercury Tax Group Ltd (SpC 737)
Economic or not?
Chancellor, Masters and Scholars of the University of Cambridge v CRC, Chancery Division, 10 March 2009
Trust Taxation, 2nd edition
By Emma Chamberlain and Chris Whitehouse; £150
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READERS'
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Readers’ forum: Can business be purchased as a TOGC without a VAT charge?
Readers’ forum: No wrapper
Readers’ forum: A bonus issue
Readers’ forum: It’s a dog’s life
New queries: 24 September 2026
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NEWS
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Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Globally mobile employees exempt from payrolling
Authorities act against illegal peer-to-peer crypto trading
Correction of errors measure to be scrutinised by Lords
DEADLINE DATES
Deadline dates for October 2026
CASES
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Failure to monitor appeal results in no reinstatement
Reinstatement application allowed
Loan charge applied to outstanding amount
Purpose of buying a luxury hypercar
Farmer’s sideways loss relief claim fails commerciality test
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This week's opinion: 24 September 2026
Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Failure to monitor appeal results in no reinstatement
Reinstatement application allowed