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Issue: Vol 167, Issue 4299
30 Mar 2011
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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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Tax tip: NICs
Readers’ forum: Concern about structure of proposed new scheme
Readers’ forum: Too late to appeal assessments which may be invalid?
Readers’ forum: Conundrum when advising both parties who are divorcing
Readers’ forum: Does death of joint property owner cause a VAT problem?
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Suppressed sales resulted in a personal liability notice
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Suppressed sales resulted in a personal liability notice
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