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Issue: Vol 168, Issue 4314
22 Jul 2011
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IN THIS ISSUE
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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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Tax tip: Work from home allowance
Readers’ forum: Is there an alternative to using time apportionment?
Readers’ forum: Tax liability on paying out distribution to members
Readers’ forum: Should taxpayers submit form VAT652?
Readers’ forum: Does option to tax on land also apply to buildings?
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Rental income disclosure was unprompted
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Rental income disclosure was unprompted
Ignorance of the law is an excuse
Clear winner but costs reduced for other factors
Company was not resident in the US for treaty purposes
Collagen-based drink was a beauty product