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Issue: Vol 161, Issue 4157
8 May 2008
View other Issues
IN THIS ISSUE
Liquidating liabilities
GEORGE LOVELL continues his beginners' guide to demergers with a look at liquidations
Dear Dave
An open letter about non-domiciles to HMRC chairman Dave Hartnett from PHILIP FISHER
Straight bat
At last, a BA pilot is held to be non-resident. MIKE TRUMAN explains how playing a straight bat on a sticky wicket led to victory
Rabbit redux
DANIEL SELWOOD reports on a CIOT round table discussion looking at the process of consultation for new tax legislation
The band
The tax liability of a community band
Furniture removals
Tax on the sale of private items in the owner's shop
Zut alors
Obtaining late double tax relief
Excepted transfers
HMRC publish draft guidance on excepted transfers and settlements
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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?
PREPARE YOURPRACTICE FOR 2025: 4 TIPS FOR A SMOOTH TAX FILING SEASON
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New queries
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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