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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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READERS'
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Tax tip: National Insurance contributions
Readers’ forum: Treatment of shares in freehold on disposal
Readers’ forum: Sale of personal collection of rare dolls
Readers’ forum: HMRC’s attitude to failed R&D claim
Readers’ forum: Order of reliefs after donor’s unexpected death
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NEWS
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Returns submission when exempt from MTD for VAT
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DEADLINE DATES
Deadline dates for December 2024
CASES
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Recovery of an invalid refund
Interactions with HMRC’s online system
Expenditure was not subsidised
Legitimate expectation after HMRC instruction
Failed sub-sale scheme results in higher liability
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This week's opinion: 14 November 2024
Returns submission when exempt from MTD for VAT
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Massive hike in VAT receipts in 2023-24
EU council agrees on VAT in the digital age package