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Issue: Vol 171, Issue 4388
24 Jan 2013
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IN THIS ISSUE
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2
Terms issued to avoidance opportunity users
Loss relief limited to equivalent of cash contribution
Send pensioners a single code notice: OTS
Final review calls for simpler admin and flat-rate couples’ allowance
Question of awareness
CRC v Charlton, Corfield and Corfield, Upper Tribunal (Tax and Chancery Chamber)
Error made in good faith
PDF Electrical Ltd (TC2375)
Prevailing practice
Boyer Allan Investment Services Ltd (formerly Boyer Allan Investment Management Ltd) (TC2235)
Benefit is reserved
Buzzoni and others v CRC, Upper Tribunal (Tax and Chancery Chamber)
Thin end of the wedge
R (on the application of Prudential plc and another) v Special Commissioner of Income Tax and another, Supreme Court
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden?
Readers’ forum: Can gifts under payroll giving be backdated?
Readers’ forum: Farmhouse refurbishment
Readers’ forum: Expenditure out of capital
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NEWS
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Charities and not-for-profit sector in focus
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime
MTD update: 14 May 2026
DEADLINE DATES
Deadline dates for June 2026
CASES
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Exception days were allowable
Link to final consumer was too remote
Caring for cattle was a single composite supply
Inadequate steps taken to register with HMRC
Football referees are not employees
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Charities and not-for-profit sector in focus
This week's opinion: 14 May 2026
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime