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Issue: Vol 163, Issue 4203
9 Apr 2009
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IN THIS ISSUE
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Naming and shaming
RICHARD CURTIS and ALLISON PLAGER offer arguments for and against publishing the names of defaulting taxpayers
Tax the rich…
FRANCESCA LAGERBERG and LINDSEY WICKS consider the income tax changes found in the Budget 2009
Powerful announcements
KEITH M GORDON summarises the Budget announcements relating to HMRC powers
A matter of principle
Principles-based tax legislation may turn out to be the most enduring legacy of the Finance Act 2009, argues MIKE TRUMAN
Shine a light
JAMES KESSLER considers the topic of residence in the light of the new publication, HMRC6
Don’t fear the First-tier Tribunal
'Proceedings likely to mirror those before Special Commissioners'
Sporting benefits
A successful Olympian has been offered the use of a car in return for some appearances, and he is considering whether such an arrangement could be extended into other areas. Is the use of such loaned...
Offshore FURBS
A client’s company set up an offshore funded unapproved retirement benefit scheme, where the monies have been invested in an offshore bond
Land transfer
If a company transfers a plot of land to a director or shareholder, how is this treated for tax purposes?
Is it goodwill?
A sole trader may incorporate his business. Does the value of current contracts represent goodwill that could be sold to the company?
New queries, issue 4203
Can HMRC go back further than 20 years?; criteria for claiming overnight expenses; recovering VAT from Germany; restructuring partnership
Honey, I’m tome
'An astonishing waste of taxpayers' money'
SA and week 53
'Unreasonable that taxpayer is worse off by completing a return'
Authorised investment funds
Elective regime to be introduced
Offshore funds
Interest to be asset for purpose of CGT on chargeable gains
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Tax tip: Temporary workplace relief and the self-employed
Feedback: 17 April 2025
Readers’ forum: Tax effect of leaving the UK on life assurance policy
Readers’ forum: Will executors be able to claim residence nil rate band on death?
Readers’ forum: What is the tax position if company is liquidated?
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NEWS
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New self-assessment claims to be made online or on paper
Tax treatment of double remittances has not changed
Consultation postponed on predevelopment costs
Office for Value for Money will focus on ‘mega projects’
Savers must act now to avoid penalties
DEADLINE DATES
Deadline dates for May 2025
CASES
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Annex provided self-sufficient accommodation
No breach of fiscal neutrality
Hypothetical contract was one of employment
Overclaimed input tax on motorcycles
Selling delays due to lockdown