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Issue: Vol 167, Issue 4299
30 Mar 2011
View other Issues
IN THIS ISSUE
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3
New penalty regime begins for late filing
Sanctions could exceed £1,300
Bribery Act
Date confirmed
Two new toolkits
Capital gains tax for shares and income tax losses
DT digest
Updated to include new arrangements
Working Together
Issue 42 published
Finance Bill
2011 published
Replacement for equitable liability
Statutory replacement finally becomes law
Higher rate of SDLT comes into effect
5% on residential property over £1m
Fewer of them
Hansard, 10 March 2011, vol 524, no 130, col 1192W
Fair conclusion
Queenspice Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
VAT on dismantling service
Able UK Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Freezing order confirmed
Revenue and Customs Commissioners v Ali, Chancery Division
Bankruptcy order stands
Chamberlin v CRC, Court of Appeal
Purpose of warm food
Deliverance v CRC, Upper Tribunal (Tax and Chancery Chamber)
Special circumstances
DG and D Lewis t/a Russell Francis Interiors (TC983)
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READERS'
FORUM
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Readers’ forum: How is a property sale taxed under the flat rate scheme?
Readers’ forum: More than just a repair?
Readers’ forum: For better or worse
Readers’ forum: Wise after the event
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NEWS
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New allowance for pensioners on new state pension and interest and property rates raised
Outstanding high income child benefit errors
Heightened scrutiny of billionaires planned by HMRC
Profit and loss reporting for small companies paused
Deadline dates for November 2026
DEADLINE DATES
Deadline dates for November 2026
CASES
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Lack of alternative evidence to support input tax
Taxpayer allegations of bias bound to fail
Taxpayer unable to prove trading purpose
Fact that English was not first language was no excuse
Substation had a self-standing commercial function