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Issue: Vol 161, Issue 4154
17 Apr 2008
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IN THIS ISSUE
Happy anniversary!
The problems and opportunities created by the flat rate scheme are reviewed by NEIL WARREN
VAT that never was
A tale of partial exemption told by PHILLIP HENWOOD shows how important it is to keep detailed records of control visits so that molehills don't turn into mountains
A unique choice for a unique person
NIGEL CALLAGHAN looks at the annuity market
What's the score?
The Money Laundering Regulations 2007 exert a tighter grip on tax. RICHARD CURTIS explains the registration and other requirements
Calculation confusion
Effect of trust management expenses on discretionary trust calculations
The 24-month rule
Can an expenses claim continue when a worker changes from MSC to PSC?
Freehold fall through
Ensuring the tax efficient sale of a commercial property with entrepreneurs' relief
Unmarried P11Ds
Matching employees' expenses claims to the employer's forms P11D
POAT at bay
Will a pre-owned assets charge arise on the gift of a house?
Cost of a loan
The benefit of a loan from an overseas company
CIOT Spring Residential Conference
Queens' College Cambridge, 4-6 April 2008. Reported by MIKE TRUMAN
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READERS'
FORUM
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Tax tip: VAT and private schools
Readers’ forum: Use of the IHT relief for gifts out of income
Readers’ forum: Claiming exchange rate loss in UK tax return
Readers’ forum: Tax effects of moving in with the in-laws
Readers’ forum: Is there VAT on lessons invoiced to school?
FIVE WAYS TO MAKE ACCOUNTS PRODUCTION AND TAX EASIER
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New queries
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NEWS
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Reinstate rule to waive interest when no tax is due
Cladding work can be zero rated, says HMRC
Salary sacrifice schemes favoured by many employers
Contracted out R&D decisions final
Disclosures of untaxed offshore income jump 22%
DEADLINE DATES
Deadline dates for February 2025
CASES
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Barn conversion was carried out in two stages
Arguable case for granting of freezing orders
No liability on sale of capital accounts
Salary sacrifice arrangements for expenses
Redress payments included taxable interest