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Issue: Vol 162, Issue 4169
31 Jul 2008
View other Issues
IN THIS ISSUE
Still a question of status?
Despite recent developments, DAVID SHARP reminds construction businesses that the construction industry scheme remains an ongoing issue of fundamental importance
Where are we?
What is all the fuss over the taxation of foreign profits? VICKI DAVIES explains the current situation and how we got here
Something SSASy
Don’t overlook pensions in the tax planning process for your clients, warns DAVID SEATON
Powers and safeguards
RICHARD CURTIS reviews the 17th and 18th sittings of the Public Bill Committee’s debate on the Finance Bill 2008
Getting back into balance
FRANCESCA LAGERBERG wonders if HMRC’s powers are going too far in their favour
Professionals only
Protecting the term accountant
Got it covered
from Peter Roberts CTA, Lewis Brownlee Sherlock, Chartered Accountants
Annual investment allowance
from Brett Pittwood
Far, far better?
from John Malthouse, Malthouse & Company, Liverpool
Taxable donations?
The liability on donations to a church minister
Umbrella LLPs
Is the rental income of each limited liability partnership ring fenced?
Pension problem
The inheritance tax implications of a guaranteed pension continuing in payment after death
Excess expense
Is a payment to a neighbour allowed for capital gains tax?
VAT Issues and Solutions
Reviewed by NEIL WARREN
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READERS'
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Readers forum: Claiming pre-registration input tax
Practice tip: 19 December 2024
New Queries: 19 December 2024
Readers’ forum: Should I advise my client to declare income?
Readers’ forum: Pension scheme set up as discretionary trust?
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NEWS
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Automated tracking system for taxpayers could save £36m a year, study shows
Welsh income tax rates are unchanged
Business expenditure on R&D rises in 2023
HMRC targets landlords who may have undeclared rents
Lump sums cannot be returned to pension scheme
DEADLINE DATES
Deadline dates for January 2025
CASES
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No extenuating circumstances to extend deadline
Delay in issuing penalties was no excuse for late return
Sales of occupation income avoidance rules apply
Whole of settlement was not subject to tax
Payments were taxable as earnings
MOST POPULAR
Readers forum: Claiming pre-registration input tax
No extenuating circumstances to extend deadline
This week's opinion: 19 December 2024
Automated tracking system for taxpayers could save £36m a year, study shows
Welsh income tax rates are unchanged