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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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READERS'
FORUM
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Readers’ forum: New property project: should a separate company be used?
Readers’ forum: Is there a disposal or distribution?
Readers’ forum: Family forgiveness
Readers’ forum: Can interest be paid for previous years?
New queries: 5 February 2026
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures
Tax tip: OECD guidelines on remote working and permanent establishments
DEADLINE DATES
Deadline dates for March 2026
CASES
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Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
MOST POPULAR
Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures