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Issue: Vol 169, Issue 4353
11 May 2012
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IN THIS ISSUE
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2
Make CCCTB mandatory, says Brussels
SMEs would be able to opt in
Genuine belief
Lifesmart Ltd (TC1832)
Legitimate expectation
Cameron and others v CRC, Queen’s Bench Division
It’s my tax relief
Drachs Investments No 3 Ltd v Brightsea UK Ltd, Court of Appeal
Further advice not due
Swain Mason and others v Mills Reeve (a firm), Court of Appeal
Self-employed but not taxable
Dr Amir Ali Majid (TC1839)
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NEWS
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Burdensome tax system costs billions in administration
More than 90% of taxpayers meet deadline
Views sought on pillar two supplementary draft guidance
Land and buildings transaction tax is ill-conceived
In brief: 13 February 2025
DEADLINE DATES
Deadline dates: 6 February 2025
CASES
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Significant influence test should be narrowly construed
Breach of subject access rights under GDPR
Car dealer was not entitled to use margin scheme
Relevance of planning condition
Not all expenses were allowable
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This week's opinion: 13 February 2025
Burdensome tax system costs billions in administration
More than 90% of taxpayers meet deadline
Views sought on pillar two supplementary draft guidance
Land and buildings transaction tax is ill-conceived