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Issue: Vol 165, Issue 4246
5 Mar 2010
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IN THIS ISSUE
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2
NDO deadline imminent
Disclosures must be made by 12 March
Deduction of tax at source under review
HMRC ponder online form to reduce admin burden
Stage managers’ tax status revised
No contractual obligation in some cases
Allowable professional costs
BAA Ltd (TC357)
Carousel fraud
Life Enterprises Ltd (TC281)
New grounds permitted
Tower MCashback LLP and another v CRC, Court of Appeal
Reduced deadline
Vaccine Research LLP (TC274)
Procedural matters
Goldman Sachs International v CRC; Goldman Sachs Services Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Legally withdrawn
Oxfam v CRC, Chancery Division
Capital Gains Tax Rollover, Holdover and Deferral Reliefs 2009/10
By Rebecca Cave FCA CTA MBA; £106.82 (inc. 9% VAT)
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READERS'
FORUM
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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
MOST POPULAR
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