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Issue: Vol 162, Issue 4178
2 Oct 2008
View other Issues
IN THIS ISSUE
Finance Act round table
MIKE TRUMAN recently chaired a round table discussion on Finance Act 2008
Win or lose
RICHARD CURTIS wonders where 'duality' divides allowable from non-allowable expenses
Dragonfly crashes to earth
Should we be in a state of panic about the High Court decision in Dragonfly Consultancy, asks KEVIN MILLER
Dextra: the sequel
HUI LING MCCARTHY reviews the Special Commissioners' decision in Sempra Metals Ltd
Assisting the American
DAVID TREITEL explains tax for the American living in the UK
Structure strictures
Will shares in group companies be eligible for business property relief?
Club house
A benefit in kind in respect of golf club accommodation
Shutting up shop
The entrepreneurs' relief three-year claims time limit
Celeb city
Tax on payments and benefits made to foreign celebrities
Balancing act
Calculating the tax relief on an offset mortgage
Tax interactions
from BOB MCINERNEY, RA McInerney, chartered accountant
Online filing
from Frustrated
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READERS'
FORUM
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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?
FIVE WAYS TO MAKE ACCOUNTS PRODUCTION AND TAX EASIER
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New queries
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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