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Issue: Vol 162, Issue 4181
23 Oct 2008
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IN THIS ISSUE
What a relief!
PENNY BATES considers how to maximise tax relief on loans to companies and to purchase shares
Optional extras
PHILIP FISHER muses on last week's bank bail-out and some consequences for share incentives
Goodwill hunting
JENNY NELDER provides an update on HMRC's current views on goodwill
Learning to behave
The standards and aims of the HMRC workforce kept cropping up at a CIOT roundtable discussion on the proposed taxpayers charter. DANIEL SELWOOD reports
A good idea at the time!
DAVID BERTRAM looks at tax relief available for investment losses
Unravelling travel
VAT and travel expenses
Maltesers
Tax planning for a company managed from Malta and its directors
Too many cooks
Correlating information from several share portfolios for capital gains tax purposes
Policy problem
The inheritance tax implications of chargeable events in a trust
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READERS'
FORUM
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Tax tip: Research and development – subsidised and contracted out claims
Readers’ forum: Tax implications of farmland passed on during mediation
Readers’ forum: Tax implication of undervalue of shares
Readers’ forum: Is there a duty to disclose negligible income?
Readers’ forum: Should VAT be charged on export of goods?
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NEWS
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Independent schools’ VAT legal challenge fast-tracked
January agent update published
Proposal to destroy original wills abandoned
Delivery drivers latest focus for HMRC
In brief: 23 January 2025
DEADLINE DATES
Deadline dates for February 2025
CASES
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Quay wall functioned as plant, not premises
Event met the charitable objectives
Companies had behaved dishonestly
HMRC’s treatment of appeal was reasonable
Taxpayer acted with reasonable care
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This week's opinion: 23 January 2025
Independent schools’ VAT legal challenge fast-tracked
January agent update published
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Delivery drivers latest focus for HMRC