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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: Income from a US limited liability company or S corporation
Readers’ forum: What payments are counted before breaching allowance?
Readers’ forum: Offshore bond in the form of French life insurance policy
Readers’ forum: Could there be a problem with giving too generously?
Readers’ forum: VAT on contract for project management
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NEWS
Read All
Government plans to reduce non-compliance
Agent accounts may be suspended without notice
Claims amended by HMRC soar in 2024
Late payment interest rates rise from April
Deadline dates for May 2025
DEADLINE DATES
Deadline dates for May 2025
CASES
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Ramsay did not prevent dry tax charge
Are mega marshmallows eaten with fingers?
Loan was not outstanding so no relief due
Passenger transport services qualify for TOMS
Hair transplants do not qualify as an exempt medical service
MOST POPULAR
This week's opinion: 3 April 2025
Government plans to reduce non-compliance
Agent accounts may be suspended without notice
Claims amended by HMRC soar in 2024
Late payment interest rates rise from April