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Issue: Vol 170, Issue 4372
20 Sep 2012
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IN THIS ISSUE
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2
London's lawyers to be paid evasion visits
Call for general disclosure initiative as HMRC launch more taskforces
Misplaced reliance
W Shakoor (TC2208)
Confused partnership
Wrag Barn and Country Club v CRC, Upper Tribunal (Tax and Chancery Chamber)
Bad-debt relief
CRC v GMAC UK plc; British Telecommunications plc v CRC, Upper Tribunal (Tax and Chancery Chamber)
Jewellery sales
Romark Jewellers Ltd (TC2114)
Burden of proof lays with HMRC
The Source Partnership (TC2137)
Muddled cheques
M Patterson (TC2138)
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NEWS
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Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Globally mobile employees exempt from payrolling
Authorities act against illegal peer-to-peer crypto trading
Correction of errors measure to be scrutinised by Lords
DEADLINE DATES
Deadline dates for October 2026
CASES
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Failure to monitor appeal results in no reinstatement
Reinstatement application allowed
Loan charge applied to outstanding amount
Purpose of buying a luxury hypercar
Farmer’s sideways loss relief claim fails commerciality test
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This week's opinion: 24 September 2026
Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Failure to monitor appeal results in no reinstatement
Reinstatement application allowed