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Issue: Vol 168, Issue 4325
7 Oct 2011
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IN THIS ISSUE
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2
EC proposes financial transaction tax
Plan could lead to market distortion, warns expert
It's official: UK-Swiss tax deal confirmed
Individuals investigated by HMRC will not be eligible
Too much laissez-faire
Sharon Investments Ltd v Mauritius Revenue Authority, Privy Council
Not late
Michael McGillen t/a McGillen Building Services (TC1333)
Unexpected circumstances
G Knapper (TC1220)
Correct discovery
EA Manisty and A Manisty as trustees of the EA Manisty FURBS Trust (TC1354)
Last minute will not do
TAH Management Services Ltd (TC1384)
Registration confusion
J Yarlett t/a Beanies-by-Night and JY Electricals (TC 1117)
Misunderstood investment
Captain S Cleghorn (TC1335)
Taxation of Small Businesses (4th edition)
By Malcolm James; £85
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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