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Issue: Vol 170, Issue 4368
21 Aug 2012
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IN THIS ISSUE
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2
Guidance aims to provide sampling certainty
Firms' proposals have been statistically unacceptable
Scheme to gather 'agent view' put on hold
Concerns halt pilot aimed at those with poor client performance
Search for definition of 'vulnerable person'
Consultation as personal independence payment approaches
Special reduction
White (TC2050)
Supplies are not exempt
Moher v CRC, Upper Tribunal (Tax and Chancery Chamber)
Transfer not tainted
Backhouse v Revenue and Customs Prosecution Office, Court of Appeal
No jurisdiction
CRC and Commissioner for the South African Revenue Service v Ben Nevis (Holdings) Ltd and other companies, Chancery Division
No reason to allow correction
R (on the application of Capital Accommodation (London) Ltd (in liquidation)) v CRC, Upper Tribunal (Tax and Chancery Chamber)
Payment is compensation
Rubio (TC2047)
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READERS'
FORUM
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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