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Issue: Vol 170, Issue 4365
3 Aug 2012
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IN THIS ISSUE
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2
Unimpeachable conclusion
NG International Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
UK courts to decide
Littlewoods Retail Ltd and others v CRC, European Court of Justice
Extent of duty of care
Arrowhead Capital Finance Ltd (in liquidation) v KPMG LLP, Queen’s Bench Division
Unreasonable excuse
Dale Services Contracts Ltd (TC1985)
Motivation for lease
Lloyds TSB Equipment Leasing (No 1) Ltd (TC1745)
Jurisdiction to waive interest
CRC v N and M Gretton, Upper Tribunal (Tax and Chancery Chamber)
No direct link
People’s Dispensary for Sick Animals (TC2048)
Estate planning manuals 2011/12
Tolley’s Inheritance Tax, £112.95; CCH Inheritance Tax, £105.95; Bloomsbury Inheritance Tax £45; Bloomsbury Trusts and Estates, £45
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Tax tip: NICs
Readers’ forum: Concern about structure of proposed new scheme
Readers’ forum: Too late to appeal assessments which may be invalid?
Readers’ forum: Conundrum when advising both parties who are divorcing
Readers’ forum: Does death of joint property owner cause a VAT problem?
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