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Issue: Vol 164, Issue 4214
25 Jun 2009
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IN THIS ISSUE
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NDO window set to open on 1 September
Account holders will have until 12 March to submit details
Luxembourg DTC
Update in line with OECD standards
Valid election
Adams (TC48)
Payments constitute profit share
Morgan and another (TC46)
Film expenditure
CRC v Micro Fusion 2004-I LLP; CRC v Halcyon Films LLP, Chancery Division, 22 May 2009
Schwarz on Tax Treaties
By Jonathan Schwarz BA, LLB, LLM, FTI; £124.95
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NEWS
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Burdensome tax system costs billions in administration
More than 90% of taxpayers meet deadline
Views sought on pillar two supplementary draft guidance
Land and buildings transaction tax is ill-conceived
In brief: 13 February 2025
DEADLINE DATES
Deadline dates: 6 February 2025
CASES
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Significant influence test should be narrowly construed
Breach of subject access rights under GDPR
Car dealer was not entitled to use margin scheme
Relevance of planning condition
Not all expenses were allowable
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This week's opinion: 13 February 2025
Burdensome tax system costs billions in administration
More than 90% of taxpayers meet deadline
Views sought on pillar two supplementary draft guidance
Land and buildings transaction tax is ill-conceived