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Issue: Vol 168, Issue 4314
22 Jul 2011
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IN THIS ISSUE
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2
In brief, issue 4314
Royal assent; Compensation; NI holiday; Dormant accounts
Making art available to the nation
Donors would receive reduction in tax liability
Lunn loses agent status for second time
HMRC have acted wrongly and improperly, claims firm
Revamp for dispute-settlement strategy
Updated LSS aims for best practice
CDF timeframe is ‘recipe for mistakes’
Law firm warns of legal uncertainty posed by 60-day deadline
Tax fraudsters offered disclosure facility
Proposed contract would include agreement of no criminal inquiry
Just one day late
Eastwell Manor (TC1155)
Resurfacing a drive
G Pratt and Sons (TC1269)
Purpose of guarantee
SRI International v CRC, Upper Tribunal (Tax and Chancery Chamber)
Reasonable belief
John Brady (TC1268)
Computing losses
Scottish Widows plc v CRC, Supreme Court
No more contributions allowed
John A Garland (TC1135)
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden?
Readers’ forum: Can gifts under payroll giving be backdated?
Readers’ forum: Farmhouse refurbishment
Readers’ forum: Expenditure out of capital
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NEWS
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Charities and not-for-profit sector in focus
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime
MTD update: 14 May 2026
DEADLINE DATES
Deadline dates for June 2026
CASES
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Exception days were allowable
Link to final consumer was too remote
Caring for cattle was a single composite supply
Inadequate steps taken to register with HMRC
Football referees are not employees
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Charities and not-for-profit sector in focus
This week's opinion: 14 May 2026
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime