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Issue: Vol 162, Issue 4179
9 Oct 2008
View other Issues
IN THIS ISSUE
Completely at a loss?
DAVID YOUNG explains some of the anomalies surrounding the use of losses arising from property income
Advice for ASPs
The deadline for registration under the money laundering regulations has passed. PAUL HARMSWORTH advises on what happens next
Light blue touchpaper...
…and retire to a safe distance. MIKE TRUMAN watches the fireworks during a joint CIOT/ARC meeting at 100 Parliament Street
Challenges for house builders
NEIL WARREN considers some of the practical issues facing new house builders in the difficult economic climate
Page turner
Dealing with an overstated sales figure
Benefit conundrum
Calculating the tax charges on a property transfer
A lease at least
Allowable capital improvements on the sale of a lease
A deep breath
Managing an HMRC enquiry when the client is abroad
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READERS'
FORUM
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Readers’ forum: New property project: should a separate company be used?
Readers’ forum: Is there a disposal or distribution?
Readers’ forum: Family forgiveness
Readers’ forum: Can interest be paid for previous years?
New queries: 5 February 2026
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures
Tax tip: OECD guidelines on remote working and permanent establishments
DEADLINE DATES
Deadline dates for March 2026
CASES
Read All
Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
MOST POPULAR
Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures