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Issue: Vol 164, Issue 4213
18 Jun 2009
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IN THIS ISSUE
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2
Student tax guide
For international academics
Senior accounting officers duties
Draft guidance in 'advanced form'
CIOT: delay mandatory online filing for firms
'Staged approach to VAT is preferable'
Double taxation agreement: Qatar
Includes zero rate of withholding tax on dividends
Charity building concession withdrawn
Business use limited to 5%
HMRC 'came to obfuscate' in JR application
Second and final day of Gaines-Cooper appeal court case
Timms: online filing too costly for MPs
Lack of digital security questioned
Furnished holiday lettings
Extended claims window closes 31 July
Gaines-Cooper begins judicial review hearing
HMRC failed to apply IR20 tests, appeal court told
Online filing problem for HMRC Trusts
Some returns rejected by SA gateway
Trusts letter
Processing acknowledgment withdrawn
UK and Belgium update double tax accord
Protocol in line with OECD standards and practice
Offshore accounts
Re. an application by CRC to serve s 20 notice on Financial Institution (No 5) (TC9); Financial Institution (No 6 and 7) (TC10); Financial Institution (No 8) (TC11)
Negligent error
Coll and anor (TC28)
No injustice
Sita UK Group Holdings Ltd and anor v Serruys and ors; Sita UK Group Holdings Ltd v Serruys and ors; Queen’s Bench Division, 29 April 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
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