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Issue: Vol 164, Issue 4217
16 Jul 2009
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IN THIS ISSUE
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Smaller companies CT review rejected
HMRC drop plans to simplify calculations
New disclosure opportunity confirmed
Final details announced
£8.5bn VAT claims follow Fleming ruling
Around half refused, reveals Timms
Not associated
Paycheck Services 3 Ltd and other companies; CRC v Holland and another, Court of Appeal, 2 July 2009
Trade or investment?
Dawsongroup Ltd (TC105)
Good records are important
Trainor (trading as Best Rate Bureau) (TC85)
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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?
New queries: 12 November 2026
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE
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Please email any questions you might have
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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
MOST POPULAR
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