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Issue: Vol 161, Issue 4152
3 Apr 2008
View other Issues
IN THIS ISSUE
Payrolling revisited
Will the 'payrolling' of benefits in kind really be such a burden on employers? KAREN THOMSON considers the arguments
Modernise communications!
JOHN NEWTH submits that HMRC staff should use email, and highlights some self assessment anomalies
In hot pursuit
HMRC is going after those offshore account holders who did not use the offshore disclosure facility. JOHN CASSIDY examines how the department will do this
Making your mind up
It may be better to opt out of the automatic deferral treatment for earn-out transactions, says PETER RAYNEY
The Dave channel
MIKE TRUMAN attends a Tax Faculty event at 100 Parliament Street to hear the acting chairman of HMRC, Dave Hartnett
'Duel' nationality?
The residence and domicile implications for inheritance tax planning
Taxing a benefit
Is there already an alternative to P11Ds?
Expanding estate
The best ways to structure property ownership
Undrawn profits
The tax issues of a corporate partner
Tax Memo 2007-2008
Written and published by FL Memo. Price: £99, 1,550 pages
Pensions terminology
Reviewed by ALLISON PLAGER
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READERS'
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Readers forum: Claiming pre-registration input tax
Practice tip: 19 December 2024
New Queries: 19 December 2024
Readers’ forum: Should I advise my client to declare income?
Readers’ forum: Pension scheme set up as discretionary trust?
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NEWS
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Automated tracking system for taxpayers could save £36m a year, study shows
Welsh income tax rates are unchanged
Business expenditure on R&D rises in 2023
HMRC targets landlords who may have undeclared rents
Lump sums cannot be returned to pension scheme
DEADLINE DATES
Deadline dates for January 2025
CASES
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No extenuating circumstances to extend deadline
Delay in issuing penalties was no excuse for late return
Sales of occupation income avoidance rules apply
Whole of settlement was not subject to tax
Payments were taxable as earnings
MOST POPULAR
Readers forum: Claiming pre-registration input tax
No extenuating circumstances to extend deadline
This week's opinion: 19 December 2024
Automated tracking system for taxpayers could save £36m a year, study shows
Welsh income tax rates are unchanged