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Issue: Vol 166, Issue 4285
9 Dec 2010
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IN THIS ISSUE
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2
Change to calculating equalisation
Concerns raised about Offshore Funds (Tax) Regulations 2009
Corporation tax reforms 'lack ambition'
Interim changes to CFC rules set for 2011
More evidence required
Stephen Joyce (TC817)
No wrongdoing
Holland v CRC, Supreme Court
Deductions dismissed
Peter Gamble (TC815)
Not an additional supply
Everything Everywhere Ltd, formerly T-Mobile (UK) Ltd, v CRC (C-276/09), European Court of Justice
Tax paid too late
Chilcott and others v CRC, Court of Appeal
Exemption denied
In criminal proceedings concerning R and others (C-285/09), European Court of Justice
Taxation of Foreign Domiciliaries 2010-11
By James Kessler QC; £175
Personal Tax Planning: Principles and Practice
By Malcolm Finney; £85
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READERS'
FORUM
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Readers’ forum: Was extension incorrectly included in CGS?
Readers’ forum: Calendar quarters?
Readers’ forum: Under the influence
Readers’ forum: Overdrawn director’s account
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NEWS
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HMRC contacting individuals about missing NI contributions
More guidance on temporary VAT rate for summer activities
Thirteen live corporate criminal offence investigations
Landlord tax disclosures raise £104m revenue in 2025-26
Effect of new whistleblower scheme on investigations
DEADLINE DATES
Deadline dates for September 2026
CASES
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Kittel test on missing trader fraud
Companies can’t benefit from decision shown to be wrong
Shares in company were not relevant business property
HMRC’s assessments overstated liability
Failure to notify HMRC of application to reinstate appeal