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

Issue: Vol 162, Issue 4177

25 Sep 2008
IN THIS ISSUE
The new Finance Act merely adds to the fault lines in our over-complex tax system, says MIKE TRUMAN
TIM KEELEY urges advisers to ensure that claiming the remittance basis will be advantageous
Did pre-5 April 2008 inter-spouse transfers crystallise indexation allowance? MIKE THEXTON investigates this question
CHRIS WHITEHOUSE considers some implications of the recently introduced transferable inheritance tax nil rate bands
Conversations with the Taxation tax hound
The tax and Gift Aid implications of a flight provided to a donor by a charity
The SDLT liability on the transfer of property and debt from a company to its shareholders in a liquidation
Will pension contributions equivalent to the profits of a limited company be allowable?
The interaction of the new capital allowances rules on the purchase of vans by instalments
from DAVID M TREITEL, tax director, US Tax & Financial Services Ltd
from DAVID SHAWYER, David Shawyer & Co Ltd, Norwich
from JANE PENNY, Freeman & Partners, chartered accountants

From Freddie Huxtable

Reviewed by MICHAEL BLACKWELL, McGrigors
Tolley conference, 30 April 2008. Reported by SIMON MCKIE
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