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Issue: Vol 162, Issue 4163
19 Jun 2008
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IN THIS ISSUE
If I were Chancellor
An occasional series of thoughts by our contributors. JAN ELLIS takes up residence in Number 11 for a day
Small but not forgotten
What progress have HMRC made in improving the tax burden on small businesses? ALLISON PLAGER reports
Phew! That's that sorted, then!
KEN MOODY considers the corporation tax relief for employment related securities under FA 2003, Sch 23
PAIFing the way
Are property authorised investment funds the new REITs, asks CAMILLA SPIELMAN
Not a civil affair
JONATHAN LEVY takes us back to basics on civil fraud
Volare...
The possibility of reclaiming VAT on an airline's administration charge
Tax drain
Can smaller businesses 'emigrate' in the same way as larger companies?
Stamp sale
The income or capital gains tax implications of the sale of a stamp collection
Tax return frustrations
From Robert Davies
Need a tow?
What is the tax charge on a company car only available at the weekend?
Things can only get better
From an HMRC employee
Wise counsel?
From Mark Lee FCA, CTA (Fellow), TaxAdviceNetwork.co.uk
Flawed guidance?
From Paul Soper
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Tax tip: Gift Aid
Readers’ forum: Does business carry out trading activity for BADR?
Readers’ forum: Can first-time buyer wife claim relief?
Readers’ forum: Where is my adopted client domiciled?
Readers’ forum: Does piano sale create a VAT adjustment?
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NEWS
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Fractional shares will be permitted in ISAs
HMRC elite unit ‘corrects’ 2,100 R&D claims
Deadline dates for October 2024
Implementation of detailed employee hours reporting delayed
More beneficiaries face charge on lifetime transfers
DEADLINE DATES
Deadline dates for October 2024
CASES
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Claimant was not self-employed
City sightseeing passes qualified as a multi-purpose voucher
Redress payments are taxable
Invalid reasons for decision not to exercise discretion
Expenses were not deductible from workers' earnings
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Fractional shares will be permitted in ISAs
Claimant was not self-employed
HMRC elite unit ‘corrects’ 2,100 R&D claims
This week's opinion: 5 September 2024
Importance of providing the right evidence