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Issue: Vol 168, Issue 4334
9 Dec 2011
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IN THIS ISSUE
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2
Opening of patent box moves closer
Rules ‘more coherent than previously described'
All change among HMRC's top bosses
New CEO announced; Hartnett and Clasper to step down
Higher tax apprenticeship gets go-ahead
PwC-led consortium sets sights on 1,500 trainees
Tax pros applaud latest CFC proposals
Regime will exclude business profits of foreign subsidiary
New teams handle SME compliance checks
Move follows alert to need for consistent approach
Sparkies next for evasion investigation
Electricians offered disclosure scheme; HMRC target property transactions
Weighty employment
Weight Watchers (UK) Ltd and others v CRC, Upper Tribunal (Tax and Chancery Chamber)
Inappropriate evidence
B and D Foulser (TC1484)
Not just gambling
London Clubs Management Ltd v CRC, Court of Appeal
Employee Reward Structures
By Aidan Langley; £110
Tolley’s Pensions Taxation 2011/12
By Stephen Ward; £94.95
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READERS'
FORUM
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Tax tip: Capital goods scheme
Readers’ forum: Should holiday product testing be taxable?
Readers’ forum: Claiming capital allowances on hearing surgery
Readers’ forum: Can intercompany loans be tax neutral?
Readers’ forum: Was writing a novel really a business venture?
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NEWS
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Taxation Awards 2024 – winners
Help test the single trade window
Waiting times on HMRC helplines spiral out of control
HMRC's view of football agents’ dual representation contracts clarified
Late payment penalties toughened
DEADLINE DATES
Deadline dates for June 2024
CASES
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Evidence does not support loan write off
Transfer of beneficial interest was a disposal
Upper Tribunal upholds closure notices
Suppressed sales resulted in a personal liability notice
No authority to allow a late claim for EIS income tax relief
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