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

Issue: Vol 162, Issue 4182

30 Oct 2008

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IN THIS ISSUE

Are we overreacting to HMRC's new powers, asks SIMON SWEETMAN

Emboldened by HMRC's advertising campaign, RICHARD CURTIS asks some questions about tax returns

Complaints poured in about tax credits to the Parliamentary Ombudsman. ALLISON PLAGER reports

HMRC's views on entrepreneurs' relief do not always coincide with those in the legislation, observes MARK MORTON

L PAUL FEETUM discusses the recent case of Tower MCashback LLP and another v CRC

The correct valuation of an inherited property

Claiming wear and tear allowance for a furnished let property

Practical advice on dealing with an investigation

Who is liable for an underpaid PAYE liability?

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READERS' FORUM premium icon

Tax tip: Using bypass trusts to maximise flexibility Tax tip: The statutory residence test Readers’ forum: Does a benefit-in-kind charge arise on the use of a horse? Readers’ forum: Transferring shares from subsidiary to holding company Readers’ forum: Dealing with overage rights on a post-death sale

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NEWS

Concerns grow over incoming National Insurance increases Transfers were intended to reduce inheritance tax New advisory fuel rates from March Online sellers receive a nudge Effect of reforms on property in trust

Third slide

Deadline dates for March 2025

CASES

Home loan scheme found to be effective Commercial reality determines outcome Arrangements were notifiable under DOTAS No chance appeal would succeed Bankruptcy order annulled due procedural irregularity

MOST POPULAR

How R&D tax relief has become central to supporting private sector innovation Implications of the new US administration on global tax co-operation Temporary labour supply chains Time limits and behaviour Tax tip: Using bypass trusts to maximise flexibility

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