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Issue: Vol 163, Issue 4201
26 Mar 2009
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IN THIS ISSUE
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New tax appeals tribunals launched
Most cases will go to dedicated Tax Chamber
Land remediation relief
Treasury will specify circumstances in which firms can elect for capital expenditure to be revenue deduction
Reason for six-year time limit
To prevent contributors from delaying payment
Fees are relevant
Community Housing Association Ltd v CRC, Chancery Division, 12 March 2009
VAT on subscriptions
British Association for Shooting and Conservation Ltd v CRC, Chancery Division, 6 March 2009
Close the enquiry
Eclipse Film Partners No 35 LLP (SpC 736)
Counsel’s opinion counts
Mercury Tax Group Ltd (SpC 737)
Economic or not?
Chancellor, Masters and Scholars of the University of Cambridge v CRC, Chancery Division, 10 March 2009
Trust Taxation, 2nd edition
By Emma Chamberlain and Chris Whitehouse; £150
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READERS'
FORUM
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Readers’ forum: New property project: should a separate company be used?
Readers’ forum: Is there a disposal or distribution?
Readers’ forum: Family forgiveness
Readers’ forum: Can interest be paid for previous years?
New queries: 5 February 2026
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures
Tax tip: OECD guidelines on remote working and permanent establishments
DEADLINE DATES
Deadline dates for March 2026
CASES
Read All
Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
MOST POPULAR
Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures