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Issue: Vol 169, Issue 4344
1 Mar 2012
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IN THIS ISSUE
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New rules leave Barclays with £500m tax bill
Ministers shut down corporate avoidance schemes
HMRC creates overseer for major disputes
Governance revamp includes new assurance commissioner role
Question of location
Felixstowe Dock and Railway Co Ltd and others (TC 1674 and TC1674A)
Reasonable assumption
N Pickles (TC1520)
Too many questions
Seascope Insurance Services Ltd (TC1664)
Impression is important
Sassoon Bury Ltd (TC1633)
Dispute over bad debt
Simpson & Marwick v CRC, Upper Tribunal (Tax and Chancery Chamber)
Furnished Holiday Lettings – a Tax Guide
By John Endacott; £58.50
Clarke’s Offshore Tax Planning 2011-12
By Giles Clarke, Dominic Lawrance and John Roberts; £154.95
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NEWS
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Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Globally mobile employees exempt from payrolling
Authorities act against illegal peer-to-peer crypto trading
Correction of errors measure to be scrutinised by Lords
DEADLINE DATES
Deadline dates for October 2026
CASES
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Failure to monitor appeal results in no reinstatement
Reinstatement application allowed
Loan charge applied to outstanding amount
Purpose of buying a luxury hypercar
Farmer’s sideways loss relief claim fails commerciality test
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This week's opinion: 24 September 2026
Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Failure to monitor appeal results in no reinstatement
Reinstatement application allowed