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Issue: Vol 170, Issue 4370
6 Sep 2012
View other Issues
IN THIS ISSUE
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of
2
More focus on payday tax relief models
Revenue announcement concerns use of dispensations
Union calls hold on Revenue strike action
PCS comes to agreement with taxman over jobs
Charitable relief not due
Pollen Estate Trustee Company v CRC, Upper Tribunal (Tax and Chancery Chamber)
Who pays the tax?
Scarfe and another v Matthews and others, Chancery Division
Payment is taxable
G Hayward (TC2113)
Insufficient evidence
MacMahon (t/a Irish Cottage Trading Co) v CRC, Upper Tribunal (Tax and Chancery Chamber)
No more mitigation
ERF Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
No relief on Swiss contributions
E Haseldine (TC2157)
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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?
New queries: 12 November 2026
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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, says the CIOT
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
MOST POPULAR
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, says the CIOT
Home Office sets aside £74.5m for IR35 failings