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Issue: Vol 167, Issue 4290
28 Jan 2011
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IN THIS ISSUE
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New location
Bishop Auckland enquiry centre
Window furniture is not building material
HMRC holds fast despite John Price ruling
Get online!
Hansard, 20 January 2011, vol 521, no 102, col 934W
Will was misinterpreted
RSPCA v Sharp and others, Court of Appeal
Costs are payable
Blue Sphere Global Ltd v CRC, Court of Appeal
Compensation or motivation?
Kuehne & Nagel Drinks Logistics Ltd and others v CRC, Upper Tribunal (Tax and Chancery Chamber)
Evidence allowed
CRC v Megantic Services Ltd, Upper Tribunal (Tax and Chancery Chamber)
Goods, not services
John Price (TC873)
Employment-Related Securities and Unlisted Companies
By Ken Moody CTA; £49.95
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READERS'
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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