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Issue: Vol 167, Issue 4296
11 Mar 2011
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IN THIS ISSUE
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of
2
CCL changes
Revenue & Customs Brief 11/11
Overseas entertainment
Revenue & Customs Brief 9/11
Anguilla TIEA
Now in force
IR35 could survive, suggests OTS report
Interim advice includes merger of income tax with NI
Clampdown on machinery leasing loophole
Relief allowed only up to actual amount of expenditure
Simplified PAYE
Downloadable pack
Call to consolidate European tax base
Admin burdens and compliance costs deter SMEs, claims commissioner
Transfer pricing
New statement of practice
Coding up the wrong street
DP Owens t/a Buses Rhiwlas (TC926)
A family affair
P A Lorber (TC977)
Hastings-Bass does not apply
Pitt and another v Holt and another; Futter v Futter; both Court of Appeal
Communication problems
PA Lorber (TC986)
Include all relevant income
ICAN Finance (TC958)
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READERS'
FORUM
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Tax tip: Employee share awards and internationally mobile employees in the UK
Readers’ forum: Tax treatment of compensatory payment
Readers’ forum: Extending a business trip for private holiday
Readers’ forum: Difficulty of trying to prove a negative
Readers’ forum: Is there VAT on late payment interest or is it extra rent?
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NEWS
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Deadline dates for October 2025
Creative industries receive record £2.4bn tax relief
Time to pay extended to simple assessment debts
August Employer Bulletin published
Temporary non-residents’ tax returns in focus
DEADLINE DATES
Deadline dates for October 2025
CASES
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A company has a life for the purposes of the ten-year charge
No evidence that input tax dispute appeal would fail
Undisclosed property income was deliberate
Preliminary hearing on issues within scope of appeal
Role of Martland and Katib in late appeal request
MOST POPULAR
Deadline dates for October 2025
Creative industries receive record £2.4bn tax relief
Time to pay extended to simple assessment debts
August Employer Bulletin published
Temporary non-residents’ tax returns in focus