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Issue: Vol 166, Issue 4285
9 Dec 2010
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IN THIS ISSUE
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2
Change to calculating equalisation
Concerns raised about Offshore Funds (Tax) Regulations 2009
Corporation tax reforms 'lack ambition'
Interim changes to CFC rules set for 2011
More evidence required
Stephen Joyce (TC817)
No wrongdoing
Holland v CRC, Supreme Court
Deductions dismissed
Peter Gamble (TC815)
Not an additional supply
Everything Everywhere Ltd, formerly T-Mobile (UK) Ltd, v CRC (C-276/09), European Court of Justice
Tax paid too late
Chilcott and others v CRC, Court of Appeal
Exemption denied
In criminal proceedings concerning R and others (C-285/09), European Court of Justice
Taxation of Foreign Domiciliaries 2010-11
By James Kessler QC; £175
Personal Tax Planning: Principles and Practice
By Malcolm Finney; £85
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READERS'
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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?
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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
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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