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Issue: Vol 169, Issue 4351
26 Apr 2012
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IN THIS ISSUE
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of
2
End of the road for fuel scale charges flaw
Firms can account for VAT on basis of cost to employee
Wrong entity
S F Courier Ltd (TC1809)
Exemption does not apply
Royal Bank of Scotland v CRC, Chancery Division
No temporary purpose
Kimber (TC1803)
Too much icing
A H Field (Holdings) Ltd (TC1800)
Extent of business use
Wakefield College v CRC, Upper Tribunal (Tax and Chancery Chamber)
Company pays the tax
Aberdeen Asset Management plc v CRC, Upper Tribunal (Tax and Chancery Chamber)
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READERS'
FORUM
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Readers’ forum: Do we have confirmation?
Readers’ forum: Is UK VAT registration correct?
Readers’ forum: My place or yours?
Readers’ forum: Where is the trade carried on?
New queries: 12 November 2026
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NEWS
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Technical consultation on founders’ relief
Donated medicines attract zero rate
Clarify guidance on withdrawal of capital from business, says the CIOT
Home Office sets aside £74.5m for IR35 failings
Major changes to financial reporting go unheeded
DEADLINE DATES
Deadline dates for November 2026
CASES
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Nudge letter does not constitute an enquiry
Extent of dog handlers’ expenses
Release from full amount of loan
Primary purpose of quay wall – premises or plant?
Settlement did not absolve taxpayer from tax on loan
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This week's opinion: 12 November 2026
Technical consultation on founders’ relief
Donated medicines attract zero rate
Clarify guidance on withdrawal of capital from business, says the CIOT
Home Office sets aside £74.5m for IR35 failings