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Issue: Vol 163, Issue 4204
16 Apr 2009
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IN THIS ISSUE
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2
Tax-based VCTs win state aid approval
Treasury promises more certainty for firms, following EC decision
Services rendered
Joppa Enterprises Ltd, appellant 2009 Scot (D) 13/3, Court of Session, 6 March 2009
Unjust outcome
CRC v Grattan plc, Chancery Division, 14 January 2009
Conditional disclaimer
Lau (executor of Lau deceased) SpC 740
Reasonably required
Clarke (SpC 735)
Connected companies
Kellogg Brown & Root Holdings (UK) Ltd v CRC, Chancery Division, 24 March 2009
Repay the fund!
Thorpe v CRC, Chancery Division, 26 March 2009
Considering pre-entry losses
CRC v Prizedome Ltd and another, Court of Appeal, 12 March 2009
Land is investment
McCall and another (personal representatives of McClean (deceased)) v CRC, Court of Appeal, 25 February 2009
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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
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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