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Issue: Vol 162, Issue 4168
24 Jul 2008
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IN THIS ISSUE
Further into the Underwood
SIMON MCKIE examines the implications of the decision for 'bed and breakfast' transactions in the light of Underwood v CRC
Charitable savings
Opportunities for charities to save tax do exist. NEIL WARREN considers practical ways to reduce VAT bills
Charter 08
MIKE TRUMAN listens with growing concern to the Wyman debate, and concludes that the only way to rein in HMRC powers is to get a strong and enforceable Taxpayers' Charter
Tenant farmer
Landlord's offer of payment to tenant farmers to vacate farm.
No NICs
Should a newly self-employed person register for National Insurance even though he is also an employee?
Warring factions
Restructuring a company using the Insolvency Act.
Here or there?
The tax treatment of commission paid late to expat employee now in the UK.
Latest CTA and ATT results
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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
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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
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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