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Issue: Vol 161, Issue 4139
3 Jan 2008
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IN THIS ISSUE
Return to sender!
A victory for sub-postmasters — and common sense! PETER ARROWSMITH reports that some may now be eligible for a repayment of National Insurance contributions
One sandwich short of a picnic
A cautionary tale of almost Biblical proportions contributed by an anonymous reader
Santa's busy time
At Christmas most of us dream of getting away. The editor is dreaming of his own Great Escape... from CHRIS WILLIAMS's annual article
Not out of the woods yet!
Huge problems remain with the administration of tax credits. ALLISON PLAGER peruses the Parliamentary Ombudsman's recent special report
IBAs RIP
CHRISTOPHER SANGER looks at the policy behind the abolition of IBAs and wonders whether there should be more transitional relief
2007: Can things only get better?
PAUL DAVIES looks back over 2007 and asks whether it has been good news or bad news from a tax perspective
Time to disappear?
Is there a benefit on hotel expenses paid by an employer for an employee's own protection?
Frustrating FRS
How should a solicitor's expenses be accounted for under the VAT flat rate scheme?
Just passing through
Treatment of gains from a US investment that pass through the hands of UK trustees.
Country cottage
Does a holiday home qualify as a residence for the purposes of TCGA 1992, s 222?
Feedback
Correspondence from readers on topical subjects
Practical Commercial Tax
Reviewed by KEITH M GORDON MA(Oxon), FCA, CTA(Fellow), barrister, Atlas Chambers
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Tax tip: Do your clients provide their workers with a van?
Readers’ forum: Should we leave it to HMRC to invoke discovery provisions?
Readers’ forum: Most efficient way to get tax relief on equipment
Readers’ forum: Tax implications of remitting monies to the UK
Readers’ forum: Supplies invoice issued late
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NEWS
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More collaboration needed to tackle evasion
Views sought on mandating e-invoicing in the UK
Alcohol duty stamp scheme ends in May
Eleven live corporate criminal offence investigations
Interest rates lowered after base rate reduction
DEADLINE DATES
Deadline dates: 6 February 2025
CASES
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UK has no taxing rights over oil profits
Forces exclusion confirmed as not applying
Director worked during period of claim
Main purpose of arrangements was to obtain group relief
Requested records were statutory documents
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This week's opinion: 20 February 2025
More collaboration needed to tackle evasion
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Alcohol duty stamp scheme ends in May
Eleven live corporate criminal offence investigations