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Issue: Vol 169, Issue 4336
6 Jan 2012
View other Issues
IN THIS ISSUE
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2
LDF made simpler by memorandum upgrade
Intermediaries' notification deadline extended
Too late to join
Anycom Ltd (TC1496)
Gone but not really
Dr P Broome (TC1597)
New trustee is liable
John Mander Pension Trustees Ltd (TC1528)
Use of money
C O Richards and Skye Inns Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Debt stands
CRC v Harris, Chancery Division
Defending its reputation
Key IP Ltd (TC1552)
Sports drink is standard rated
GlaxoSmithKline Services Unlimited v CRC, Upper Tribunal (Tax and Chancery Chamber)
VAT in the EU
Edited by Nancy Cruickshanks; £144.95
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Readers’ forum: Have we made partial exemption errors?
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Readers’ forum: Portfolio career
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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
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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