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Issue: Vol 167, Issue 4298
23 Mar 2011
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IN THIS ISSUE
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2
More PAYE code distress for pensioners
HMRC promise to be 'flexible' in helping people pay debts
RPI
Feb '11
HMRC clarify change in use simplification
Applies only to buildings completed on or after 1 March
Reasonable settlement
Oti-Obihara (TC819)
Inevitable result
N Barnes (TC972)
Gilt strip scheme fails
Berry v CRC, Upper Tribunal (Tax and Chancery Chamber)
Assessments are valid
Gunn v CRC, Upper Tribunal (Tax and Chancery Chamber)
Money belongs to the company
Pertemps Recruitment Partnership Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Reduced rate applies
Finanzampt Burgdorf v Bog and other cases (Cases C-497/09, C-499/09, C-501/09 and C-502/09), European Court of Justice
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NEWS
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Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Globally mobile employees exempt from payrolling
Authorities act against illegal peer-to-peer crypto trading
Correction of errors measure to be scrutinised by Lords
DEADLINE DATES
Deadline dates for October 2026
CASES
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Failure to monitor appeal results in no reinstatement
Reinstatement application allowed
Loan charge applied to outstanding amount
Purpose of buying a luxury hypercar
Farmer’s sideways loss relief claim fails commerciality test
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This week's opinion: 24 September 2026
Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Failure to monitor appeal results in no reinstatement
Reinstatement application allowed