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Issue: Vol 164, Issue 4219
30 Jul 2009
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IN THIS ISSUE
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2
Senior accounting officers
Guidance now available online
Penalty facts
Two help-sheets now online
Online error is reasonable excuse, say HMRC
Late filing of paper return will be accepted
Banks forced to reveal offshore client details
NDO orders issued to 300-plus institutions - but do HMRC have resources to process data?
UK launches Liechtenstein disclosure facility
Scheme criticised for 'unfair' differences from NDO
The reasonable excuse
A.O. Sokoya v HMRC (TC125)
Single supply confirmed
CRC v David Baxendale, Court of Appeal, 31 July 2009
Approval required
John Lawlor v HMRC (TC126)
The shipping news
Spowage, Finlayson, Allan and Eley v HMRC (TC110)
Restraint order fails
RCPA v Allad [2009] STC 1568, Court of Appeal, 30 July 2008
Accrual World
By Andy Blackford; free; 207 pages; paperback; CCH
Guide to Taxpayers’ Rights and HMRC Powers
By Robert Maas; £95
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READERS'
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden?
Readers’ forum: Can gifts under payroll giving be backdated?
Readers’ forum: Farmhouse refurbishment
Readers’ forum: Expenditure out of capital
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NEWS
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Charities and not-for-profit sector in focus
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime
MTD update: 14 May 2026
DEADLINE DATES
Deadline dates for June 2026
CASES
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Exception days were allowable
Link to final consumer was too remote
Caring for cattle was a single composite supply
Inadequate steps taken to register with HMRC
Football referees are not employees
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Charities and not-for-profit sector in focus
This week's opinion: 14 May 2026
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime