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Issue: Vol 166, Issue 4264
21 Jul 2010
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IN THIS ISSUE
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2
PE exercises
NEIL WARREN looks at recent changes to the partial exemption regulations that could save time and money for a small business
Four little letters
Do you know how XBRL will affect your practice? SANTHIE GOUNDAR provides an overview of this new requirement
Pensions by numbers
MARK MORTON explains the calculations for the ‘anti-forestalling’ pensions charge in 2009/10 and 2010/11
Concord over discord?
MIKE TRUMAN listened to the arguments in favour of mediation in tax disputes – but was not convinced
Trust returns
Revised online filing system available
EIS guidance
HMRC have made changes
Right to inter-EU refunds
The deadline has been postponed for 2009 claims
Gift aid repayments
Hansard, 12 Jul 2010, vol 513, no 30, col 539W
Proper persons test revamped
ICAEW: legislation gives too much discretion to HMRC
Retail prices index
June 2010
Worries about cost of iXBRL readiness
Accountants expect to spend over £10K
Con-doc looks at bank levy's design
Tax's structure will be hard to get right, warns CIOT head
Equitable liability legislation unveiled
HMRC launch consultation on ESC saved from axe
Professional fees are capital
Market South West (Holdings) Ltd (TC432)
Partnership return is late
RG and Mrs B Beebe (TC559)
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READERS'
FORUM
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Tax tip: NICs
Readers’ forum: Concern about structure of proposed new scheme
Readers’ forum: Too late to appeal assessments which may be invalid?
Readers’ forum: Conundrum when advising both parties who are divorcing
Readers’ forum: Does death of joint property owner cause a VAT problem?
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Help test the single trade window
Waiting times on HMRC helplines spiral out of control
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Late payment penalties toughened
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