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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: 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?
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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
MOST POPULAR
This week's opinion: 16 January 2025
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