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Issue: Vol 166, Issue 4263
8 Jul 2010
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IN THIS ISSUE
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of
2
Offshore funds
Updated GAAP list
Isle of Man continues TIEA programme
16th agreement is with Portugal
Special scheme
VAT Information Sheet 17/10
Views sought on scale of court costs
HMRC publish consultation on successful actions for debt
Interim rules
Draft technical guidance
New ATT head vows to be engaging
Simon Braidley becomes body's youngest president
Ambiguous wording
Davies Software Services (TC428)
Agricultural purpose maintained
Atkinson and another (executors of Atkinson, deceased) (TC420)
Unusual facts
CRC v Kearney, Court of Appeal
Dual purpose sponsorship
Interfish Ltd (TC520)
Trauma is excuse
Ms AZ (TC526)
Overpayments are trading receipts
Pertemps Recruitment Partnership Ltd (TC519)
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READERS'
FORUM
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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
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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
DEADLINE DATES
Deadline dates for November 2026
CASES
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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