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Issue: Vol 176, Issue 4514
18 Aug 2015
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IN THIS ISSUE
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This week's opinion
The value of continuing consultations.
Financial effect not a factor
CRC v J P Whitter (Water Well Engineers) Ltd, Upper Tribunal (Tax and Chancery Chamber), 13 July 2015
Exclusive occupation
Kati Zombory-Moldovan trading as Craft Carnival (TC4428)
No penalties before incorporation
C Fulbrook as agent for AEI Group Ltd and AEI Group Ltd (TC4483)
Special relief agreed
J Clark (TC4509)
Too late to claim
R Ames (TC4523)
Action points, issue 4514
Put your client admin into motion.
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READERS'
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Readers’ forum: Can landowner charge VAT on new self-build project?
Readers’ forum: Release of loan between commonly owned companies
Readers’ forum: An unexpected situation
Readers’ forum: Professional obligations
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NEWS
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Tax confident campaign launched by HMRC
Tighter transaction regime for small companies
Investigations into large businesses last 41 months
HMRC targets online sellers after receiving income data
New duty on electric cars is too complex, says ICAEW
DEADLINE DATES
Deadline dates for April 2026
CASES
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Disputed cash was result of gambling
Corporate members of LLP not entitled to relief
Partnership had a reasonable excuse for registering late
HMRC’s conduct was unreasonable
Annexe is suitable for use as a single dwelling
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Tax confident campaign launched by HMRC
Tighter transaction regime for small companies
Investigations into large businesses last 41 months
HMRC targets online sellers after receiving income data
New duty on electric cars is too complex, says ICAEW