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Issue: Vol 165, Issue 4241
14 Jan 2010
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IN THIS ISSUE
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of
2
Reform of CFCs' tax treatment mooted
Treasury aims to increase UK competitiveness
Revenue denies tax code error claim
CIOT alleges 'huge' number of incorrect notices being issued
Retrospective taxes
R (on the application of Huitson) v HMRC, Queen’s Bench Division
Too late for paper
Dale Chalk (TC338)
Never had any value
David Harper (TC317)
Unreliable accountants
Arnold Jeffers, George Jeffers, G&A Jeffers (TC337)
Partnership problems
Raymond John Phillips (TC276)
Nothing but a sham
Benjamin James Kent (TC296)
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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
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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