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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
Conditional disclaimer
Lau (executor of Lau deceased) SpC 740
Services rendered
Joppa Enterprises Ltd, appellant 2009 Scot (D) 13/3, Court of Session, 6 March 2009
Reasonably required
Clarke (SpC 735)
Unjust outcome
CRC v Grattan plc, Chancery Division, 14 January 2009
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
Land is investment
McCall and another (personal representatives of McClean (deceased)) v CRC, Court of Appeal, 25 February 2009
Considering pre-entry losses
CRC v Prizedome Ltd and another, Court of Appeal, 12 March 2009
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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?
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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
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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