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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
Download a PDF of May 2008 exam grades
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READERS'
FORUM
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Tax tip: Temporary workplace relief and the self-employed
Feedback: 17 April 2025
Readers’ forum: Tax effect of leaving the UK on life assurance policy
Readers’ forum: Will executors be able to claim residence nil rate band on death?
Readers’ forum: What is the tax position if company is liquidated?
PREPARE YOURPRACTICE FOR 2025: 4 TIPS FOR A SMOOTH TAX FILING SEASON
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New queries
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NEWS
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New self-assessment claims to be made online or on paper
Tax treatment of double remittances has not changed
Consultation postponed on predevelopment costs
Office for Value for Money will focus on ‘mega projects’
Savers must act now to avoid penalties
DEADLINE DATES
Deadline dates for May 2025
CASES
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Annex provided self-sufficient accommodation
No breach of fiscal neutrality
Hypothetical contract was one of employment
Overclaimed input tax on motorcycles
Selling delays due to lockdown