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Issue: Vol 168, Issue 4326
13 Oct 2011
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IN THIS ISSUE
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2
Revenue targets 6,000 HSBC accounts
Customers in Geneva to be advised to disclose tax liabilities
More VAT assistance over salary sacrifice
RCB 36/11 looks at implementation of accounting changes
Ignorance is not bliss
A Platt (TC1449)
Not enough information
The Management and Design Co Ltd (TC1417)
Incomplete decision
Huhtala v CRC, Upper Tribunal (Tax and Chancery Chamber)
No QROPS status
Equity Trust (Singapore) Ltd v CRC, Chancery Division
Four-year cap works both ways
G F Mercer Ltd (TC1386)
Peril of not taking advice
Chandraprakash Shanthiratnam (TC1215)
Tolley’s Tax Guide 2011/12; Zurich Tax Handbook 2011/12
Tolley: £77.95; Zurich: £50
CIOT autumn conference
University of Nottingham, 16-18 October 2011
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READERS'
FORUM
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Readers’ forum: Have we made partial exemption errors?
Readers’ forum: Foreign employer
Readers’ forum: Should we raise a glass to HMRC at the Christmas bash?
Readers’ forum: Portfolio career
New queries: 11 December 2025
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NEWS
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VAT receipts surge again in 2024-25
New advisory fuel rates from December
Festive period reporting in real time
Removal of milk exemption from levy introduces complexity
HMRC crackdown on large EU businesses intensifies
DEADLINE DATES
Deadline dates for January 2026
CASES
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Annexe was viable as a single dwelling
No reasonable excuse for submitting late returns
Claimant was not self-employed
Mixed use rates apply to country estate
Taxpayer’s behaviour was unreasonable
MOST POPULAR
This week's opinion: 11 December 2025
VAT receipts surge again in 2024-25
New advisory fuel rates from December
Festive period reporting in real time
Removal of milk exemption from levy introduces complexity