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Issue: Vol 161, Issue 4159
22 May 2008
View other Issues
IN THIS ISSUE
Is there a better way?
FRANCESCA LAGERBERG reports on the Tax Faculty's workshop to consider how the taxation of small businesses can be improved
The Irish question
High tax rates or low tax rates, which is best? RICHARD CURTIS reports as the Committee of the Whole House considers the Finance Bill
The Scottish connection
Is the Finance Bill evidence of a retrospective invasion by the Scots? BARRY BRINSMEAD and JOHN HIDDLESTON consider the latest attack on offshore trusts
Pills and potions
As Parliament's consideration of the Finance Bill starts in earnest, RICHARD CURTIS looks at its 'ways and means'
The state we're in
When is a long-term objective a transitional measure, asks PHILIP RIDGWAY
Harsh interpretation
A question of the ownership of goodwill between a director and his company
Wages wager
Does a taxable benefit arise if a director pays less for services due to company contracts?
Stimulus payment
How should a UK adviser deal, or not deal, with claims to the USA's tax stimulus payment?
Foster carers
Must the exemption for income from foster caring be divided between a husband and wife?
Depressing Dave
From Peter Arrowsmith FCA, National Insurance Consultancy
Unwanted paper
From Ridley, Marreco & Co
Addington's Act
From John Jeffrey-Cook
More on Dave
Jeremy Broomhead, director — accounting & advisory, Vantis
Farmhouse private use
What is the correct private use element for a farmhouse?
Exploring HMRC Powers and Investigations
LexisNexis conference, London, 22 April 2008. Reported by JOHN T NEWTH FCA, FTII, FIIT, ATT
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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