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Issue: Vol 161, Issue 4148
6 Mar 2008
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IN THIS ISSUE
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Tax-efficient wills
The drafting of a tax-efficient will remains important. CARL ISLAM suggests some effective planning points
Income shifting round table
A discussion about the history and new proposals on income shifting, held in London on 28 February and chaired by MIKE TRUMAN
An inspector calls
MARK MCLAUGHLIN looks at the HMRC consultation document on compliance checks, and considers if there are possible causes for concern
A new elephant trap
ALEX HENDERSON and JUDITH WILSON uncover a new trap which could catch out partnerships
Too good to be...
Can indexation allowance be 'banked'?
In the clear?
Who pays inheritance tax on a transfer to a trust?
Aussie property
Potential problems with the remittance basis
Writing off a loan
The consequences of writing off a director's loan account
HMRC update childcare FAQs
Answers cover implications for tax credit entitlement
Tax Club meeting
19 March at 6.15 pm at The Red Herring pub, 49 Gresham Street, London, EC2V 7ET
In Parliament: unanswered post
Around 800,000 items waiting to be processed by HMRC
Moving on?
Seventy per cent of readers would change jobs if the right position came along
Helpline number changes
Pension Schemes Service now 0845 600 2622
Forex matching changes highlighted
Companies no longer restricted to using accounts value of shares to determine how much of hedging instrument is matched
Entrepreneurs' relief legislation released
Draft documents described as 'simple and sensible'
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READERS'
FORUM
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Tax tip: Temporary workplace relief and the self-employed
Feedback: 17 April 2025
Readers’ forum: Tax effect of leaving the UK on life assurance policy
Readers’ forum: Will executors be able to claim residence nil rate band on death?
Readers’ forum: What is the tax position if company is liquidated?
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NEWS
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New self-assessment claims to be made online or on paper
Tax treatment of double remittances has not changed
Consultation postponed on predevelopment costs
Office for Value for Money will focus on ‘mega projects’
Savers must act now to avoid penalties
DEADLINE DATES
Deadline dates for May 2025
CASES
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Annex provided self-sufficient accommodation
No breach of fiscal neutrality
Hypothetical contract was one of employment
Overclaimed input tax on motorcycles
Selling delays due to lockdown