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Issue: Vol 161, Issue 4151
27 Mar 2008
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IN THIS ISSUE
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2
All work and no play…
The current rules and regulations regarding holiday pay schemes are explained by ANDY BRADLEY
Private incentives
Where is the equity for private equity? ask BARBARA ALLEN and BRONWYN POWELL
Patchwork legislation
There are clear winners and losers when it comes to applying the new entrepreneurs' relief rules, says LESLEY STALKER
Budget '08: associated companies
Taxation has been banging on about rules' inequities for some years, especially as they affect entitlement to the small companies rate of corporation tax
A big hand
What work should be carried out when a client changes accountant?
The doctor's wife
Is tax relief due on pension contributions paid for a spouse?
Om
Does a UK trader have an Italian tax liability and what action needs to be taken by her?
Income shifting
From Richard Fleet
Construction industry scheme
From John Davies, Thompsons, chartered accountants
Non-dom irony
From Mark R Hollowood, Protax Limited
No disposal
Underwood v CRC, Chancery Division, 31 January 2008
No tax credits
Pirelli Cable Holding NV and others v CRC, Court of Appeal, 13 February 2008
No excuse
Dunne No 2 (SpC 662)
Not resident
Grace (SpC 663)
Wrong decision
Ogden and another v Trustees of the RHS Griffiths 2003 Settlement and others, Chancery Division, 25 January 2008
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READERS'
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Tax tip: HMRC enquiries into R&D claims
Readers’ forum: Should income from different trades be declared separately?
Readers’ forum: Tax treatment of incentive upfront payment
Readers’ forum: What is the basis of the legal obligation to disclose errors?
Readers’ forum: Was credit note issued correctly for VAT purposes?
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