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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
Unreasonable excuse
Dale Services Contracts Ltd (TC1985)
Extent of duty of care
Arrowhead Capital Finance Ltd (in liquidation) v KPMG LLP, Queen’s Bench Division
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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READERS'
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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?
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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
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
Home Office sets aside £74.5m for IR35 failings