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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
Not an additional supply
Everything Everywhere Ltd, formerly T-Mobile (UK) Ltd, v CRC (C-276/09), European Court of Justice
Deductions dismissed
Peter Gamble (TC815)
Exemption denied
In criminal proceedings concerning R and others (C-285/09), European Court of Justice
Tax paid too late
Chilcott and others v CRC, Court of Appeal
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'
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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
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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