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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
Legally self-cancelling
Mayes v CRC, Chancery Division
Voluntarily overpaid
Ian Osborne and related appeals (TC 190)
Bad advice
Acrylux Ltd (TC 173)
VAT online events
Advice on imminent admin change
Tolley’s Tax Planning for Non-Domiciliaries
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READERS'
FORUM
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Readers’ forum: How is a property sale taxed under the flat rate scheme?
Readers’ forum: More than just a repair?
Readers’ forum: For better or worse
Readers’ forum: Wise after the event
New queries: 5 November 2026
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NEWS
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New allowance for pensioners on new state pension and interest and property rates raised
Outstanding high income child benefit errors
Heightened scrutiny of billionaires planned by HMRC
Profit and loss reporting for small companies paused
Deadline dates for November 2026
DEADLINE DATES
Deadline dates for November 2026
CASES
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Lack of alternative evidence to support input tax
Taxpayer allegations of bias bound to fail
Taxpayer unable to prove trading purpose
Fact that English was not first language was no excuse
Substation had a self-standing commercial function