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Issue: Vol 165, Issue 4242

Issue: Vol 165, Issue 4242

21 Jan 2010

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IN THIS ISSUE

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Draft order for external comment

Consultation extended

One month remaining for responses to consultation

Amendment to ITEPA 2003, s 317

New tax incentive for region west of Shetlands

JD Wetherspoon plc (TC312)

American Express Services Europe Ltd v CRC, Chancery Division

Lion Co (TC295)

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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

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NEWS

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

Third slide

Deadline dates for November 2026

CASES

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

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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

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