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Issue: Vol 165, Issue 4256
19 May 2010
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IN THIS ISSUE
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2
HMRC address UK Film Council certificates
Production can apply for interim proof of Britishness
Carousel fraud
UK Communication Ltd v Nahim and another, Chancery Division
Abusive scheme
CRC v Atrium Club Ltd, Chancery Division
Dividends are income
First Nationwide (TC339)
Correct interpretation
Royal Society for the Prevention of Cruelty to Animals v Sharp and others, Chancery Division
Money laundering information
Free presentions touring UK
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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