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Issue: Vol 170, Issue 4371
13 Sep 2012
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IN THIS ISSUE
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2
For-profit education could be VAT-exempt
Consultation in response to expansion of higher education sector
UK and US sign accord to combat evasion
Reciprocal contract follows multinational FACTA announcement
High net worth unit exceeds own expectations
Wealthy taxpayers have paid up £500m since 2009
Osborne announces autumn statement date
Economic update follows Budget of U-turns
Complex scheme fails
Barnes v CRC, Upper Tribunal (Tax and Chancery Chamber)
Ten or more
Matthew Davies t/a Special Occasions/2XL Limos v CRC, Upper Tribunal (Tax and Chancery Chamber)
Lost rights
McNulty v CRC, Upper Tribunal (Tax and Chancery Chamber)
Business purpose or benefit?
Darragh House Ltd (TC2105)
Insufficient movement
G Paterson and Graham Paterson Ltd (TC2127)
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READERS'
FORUM
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Readers’ forum: Impact of voluntary restitution on taxpayers
Practice tip: January struggles
Readers’ forum: Should we add student loan repayments in disclosure?
Readers’ forum: Claiming capital allowances on equipment upgrade
Readers’ forum: Is there VAT on furniture insurance?
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NEWS
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High level of claim refusal may deter claimants
Employers seeking ways to mitigate NI increase
Registration: teething problems for private schools
Non-doms not deterred by 2017 deemed domicile reforms
In brief: 21 November 2024
DEADLINE DATES
Deadline dates for December 2024
CASES
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Office servicing business is not a trade
Retrospective application of apportioning a mixed supply
No infringement of human rights
Failure to seek time-to-pay arrangement
Overturned warrant does not guarantee return of documents
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Readers’ forum: Impact of voluntary restitution on taxpayers
This week's opinion: 21 November 2024
Office servicing business is not a trade
Retrospective application of apportioning a mixed supply
No infringement of human rights