Since 1927 the leading authority on tax law, practice and administration

Issue: Vol 162, Issue 4165

3 Jul 2008

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IN THIS ISSUE

In which year should an expense be claimed?

The tax implications of a home placed into trust

Distribution on liquidation before trading restarts

Trouble obtaining a VAT receipt?

Book by Kevin Slevin. Published by Slevin Associates. Loose leaf, 140 pages, £120 (25% discount for small firms)

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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

Would you like to be a judge for next year’s Taxation Awards? Returns submission when exempt from MTD for VAT Spotlight targets disguised employment income scheme Massive hike in VAT receipts in 2023-24 EU council agrees on VAT in the digital age package

Third slide

Deadline dates for December 2024

CASES

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

MOST POPULAR

Would you like to be a judge for next year’s Taxation Awards? This week's opinion: 14 November 2024 Returns submission when exempt from MTD for VAT Spotlight targets disguised employment income scheme Massive hike in VAT receipts in 2023-24

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