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Issue: Vol 161, Issue 4162
12 Jun 2008
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IN THIS ISSUE
The going rates
The Public Bill Committee starts its review of the Finance Bill. RICHARD CURTIS reports
VAT's simple
Is it time for some clarification to the flat rate scheme? RICHARD CURTIS considers the meaning of 'turnover' and 'income'
Call of (lease) duty
SEAN RANDALL considers the impact of the fifth anniversary of SDLT on re-notifying HMRC in respect of lease grants and rent increases
Alien concept
MALCOLM GUNN FTII, TEP offers help for clients pleading, 'no tax please, we're not British!'
Thirteen and tied
Does an unoccupied property qualify for relief on sale?
UITF40 update
The present state of play
Kitchen sink drama
Tax deductions from interest on an Isle of Man loan?
VAT at a stroke
VAT and the DIY builders scheme
Brave new world
from John Hiddleston, Vantis
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READERS'
FORUM
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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
Read All
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
MOST POPULAR
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