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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: Income from a US limited liability company or S corporation
Readers’ forum: What payments are counted before breaching allowance?
Readers’ forum: Offshore bond in the form of French life insurance policy
Readers’ forum: Could there be a problem with giving too generously?
Readers’ forum: VAT on contract for project management
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NEWS
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Government plans to reduce non-compliance
Agent accounts may be suspended without notice
Claims amended by HMRC soar in 2024
Late payment interest rates rise from April
Deadline dates for May 2025
DEADLINE DATES
Deadline dates for May 2025
CASES
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Ramsay did not prevent dry tax charge
Are mega marshmallows eaten with fingers?
Loan was not outstanding so no relief due
Passenger transport services qualify for TOMS
Hair transplants do not qualify as an exempt medical service
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This week's opinion: 3 April 2025
Government plans to reduce non-compliance
Agent accounts may be suspended without notice
Claims amended by HMRC soar in 2024
Late payment interest rates rise from April