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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.
Exclusive occupation
Kati Zombory-Moldovan trading as Craft Carnival (TC4428)
Financial effect not a factor
CRC v J P Whitter (Water Well Engineers) Ltd, Upper Tribunal (Tax and Chancery Chamber), 13 July 2015
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'
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