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Issue: Vol 164, Issue 4228
1 Oct 2009
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IN THIS ISSUE
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2
Postal services to become liable to VAT
Some Royal Mail offerings to be subject to standard rate
Artificial losses
Astall and another v CRC, Court of Appeal
Bad advice
Acrylux Ltd (TC 173)
Voluntarily overpaid
Ian Osborne and related appeals (TC 190)
Legally self-cancelling
Mayes v CRC, Chancery Division
VAT online events
Advice on imminent admin change
Tolley’s Tax Planning for Non-Domiciliaries
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READERS'
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Readers’ forum: Can business be purchased as a TOGC without a VAT charge?
Readers’ forum: No wrapper
Readers’ forum: A bonus issue
Readers’ forum: It’s a dog’s life
New queries: 24 September 2026
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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