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Issue: Vol 162, Issue 4187
4 Dec 2008
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IN THIS ISSUE
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Taxation – The Game
Trying to imagine what you are going to do over the Christmas holiday without tax? We have the answer: RICHARD CURTIS introduces the Taxation game
What’s on telly?
It’s all rubbish as usual, concludes CHRIS WILLIAMS
Turkey tax
LINDA PULLAN provides a seasonal reminder of the liabilities that can arise from Christmas parties and gifts
That was the year
MIKE TRUMAN looks back on the changes reported by Taxation in 2008
Christmas VAT shock
NEIL WARREN tells a festive tale about how it all went wrong for Ebenezer Scrooge
Early Xmas present...
… or a ticking time bomb? FRANCESCA LAGERBERG looks at what the Pre-Budget Report really did for small businesses
Protecting interests
This year's Hardman Memorial Lecture, given by JONATHAN SCHWARZ, considered rights and powers
Brave new world...
...that has such people in it. JOHN CASSIDY considers the problems of relying on HMRC to use their new powers reasonably
Panacea?
ALLISON PLAGER reports aspects of the 2008 Pre-Budget Report
A percentage play
The PBR has reduced the VAT rate to 15%. NEIL WARREN reviews some practical issues
A conflicting view
from Adrian Widdowson, Garbutt & Elliott
NIC demand
Should outstanding Class 3 National Insurance contributions be paid for 2006-07?
Apologies to Aussies
from Andrew Wawrzyniak ACA, CA (Aust)
What am I bid?
What are the VAT implications of an online auction website where the margin scheme for second-hand goods or works of art, etc will not be applicable?
A gas service
Plumbing services are carried out through a ‘one-man’ limited company that subcontracts work from British Gas through an energy recruitment company. Will the IR35 rules apply in these circumstances?
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Tax tip: Gift Aid
Readers’ forum: Does business carry out trading activity for BADR?
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Fractional shares will be permitted in ISAs
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