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Issue: Vol 169, Issue 4354
18 May 2012
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IN THIS ISSUE
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2
E-market campaign
Registration deadline: 14 June
Positive start to service delivery overhaul
Joint initiative offers update on first aims for HMRC admin
Time limits stand for VAT recovery claims
ECJ has not introduced out-of-time opportunity, say HMRC
Tax pros 'should stick up for the system'
New CIOT president calls for support as well as criticism
Too honest
Hung On Chan (TC1850)
No discrimination
Donaghy v CRC, Upper Tribunal (Tax and Chancery Chamber)
Fair distribution
Humphreys v CRC, Supreme Court
Lack of availability
J Bentley (TC1927)
Penalties are appropriate
The Red Star (a partnership) (TC1648)
Too late to claim
Integral Memory plc v Haines Watts, Chancery Division
Corporation tax annuals 2011/12
Tolley, £119.95; CCH, £107.95; Bloomsbury Professional, £45
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READERS'
FORUM
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden?
Readers’ forum: Can gifts under payroll giving be backdated?
Readers’ forum: Farmhouse refurbishment
Readers’ forum: Expenditure out of capital
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NEWS
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Charities and not-for-profit sector in focus
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime
MTD update: 14 May 2026
DEADLINE DATES
Deadline dates for June 2026
CASES
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Exception days were allowable
Link to final consumer was too remote
Caring for cattle was a single composite supply
Inadequate steps taken to register with HMRC
Football referees are not employees
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Charities and not-for-profit sector in focus
This week's opinion: 14 May 2026
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime