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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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Readers’ forum: Have we made partial exemption errors?
Readers’ forum: Foreign employer
Readers’ forum: Should we raise a glass to HMRC at the Christmas bash?
Readers’ forum: Portfolio career
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NEWS
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VAT receipts surge again in 2024-25
New advisory fuel rates from December
Festive period reporting in real time
Removal of milk exemption from levy introduces complexity
HMRC crackdown on large EU businesses intensifies
DEADLINE DATES
Deadline dates for January 2026
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Annexe was viable as a single dwelling
No reasonable excuse for submitting late returns
Claimant was not self-employed
Mixed use rates apply to country estate
Taxpayer’s behaviour was unreasonable
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This week's opinion: 11 December 2025
VAT receipts surge again in 2024-25
New advisory fuel rates from December
Festive period reporting in real time
Removal of milk exemption from levy introduces complexity