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Issue: Vol 168, Issue 4318
19 Aug 2011
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IN THIS ISSUE
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2
Plant and machinery loophole closed early
Partially repeals of ‘exception for manufacturers and suppliers’
No move on design and build contracts
Zero rate remains in spite of planned change
New guidance on taxing property income
Form 17: evidence of beneficial interest to be always submitted
Annual allowance guidance
Amendment to Oct 2010 publication
US citizens can offset remittance charge
IRS issues 'pragmatic' ruling
'Ghost' plumbers arrested in tax raids
Pro body warns of tough approach by Revenue
Catering dilemma
Value Catering Ltd (TC1189)
Insufficient link
CRC v Cheshire Employer and Skills Development Ltd (formerly Total People Ltd), Upper Tribunal (Tax and Chancery Chamber)
Unfair and unconscionable
Hok Ltd (TC1286)
Tainted gift
Revenue & Customs Prosecution Office v Johnson and another, Queen’s Bench Division
Penalty stands
Hoar Cross Parish Council (TC1217)
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READERS'
FORUM
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Readers’ forum: Do we have confirmation?
Readers’ forum: Is UK VAT registration correct?
Readers’ forum: My place or yours?
Readers’ forum: Where is the trade carried on?
New queries: 12 November 2026
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NEWS
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Technical consultation on founders’ relief
Donated medicines attract zero rate
Clarify guidance on withdrawal of capital from business, says the CIOT
Home Office sets aside £74.5m for IR35 failings
Major changes to financial reporting go unheeded
DEADLINE DATES
Deadline dates for November 2026
CASES
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Nudge letter does not constitute an enquiry
Extent of dog handlers’ expenses
Release from full amount of loan
Primary purpose of quay wall – premises or plant?
Settlement did not absolve taxpayer from tax on loan
MOST POPULAR
This week's opinion: 12 November 2026
Technical consultation on founders’ relief
Donated medicines attract zero rate
Clarify guidance on withdrawal of capital from business, says the CIOT
Home Office sets aside £74.5m for IR35 failings