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Issue: Vol 168, Issue 4334
9 Dec 2011
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IN THIS ISSUE
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of
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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Readers’ forum: How is a property sale taxed under the flat rate scheme?
Readers’ forum: More than just a repair?
Readers’ forum: For better or worse
Readers’ forum: Wise after the event
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NEWS
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New allowance for pensioners on new state pension and interest and property rates raised
Outstanding high income child benefit errors
Heightened scrutiny of billionaires planned by HMRC
Profit and loss reporting for small companies paused
Deadline dates for November 2026
DEADLINE DATES
Deadline dates for November 2026
CASES
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Lack of alternative evidence to support input tax
Taxpayer allegations of bias bound to fail
Taxpayer unable to prove trading purpose
Fact that English was not first language was no excuse
Substation had a self-standing commercial function