Issue: Vol 164, Issue 4220

SIMON AIREY gives an overview of the FA 2008, Sch 36 notices against financial institutions

How good are you at your job, asks ANDREW HUBBARD. And what is good and what is bad?

Forty years on from rock at Woodstock, RICHARD CURTIS thinks that one of the artists may be able to teach us something about tax in the Rockliff case

How long can the UK hold out against a hike in VAT, asks RICHARD ASQUITH

When Brewer Morris held its second annual charity football tournament, Taxation again sponsored the trophy

An orchid-growing business has paid to create a website that will advertise the business even though sales are not anticipated for the first five years. Are these costs capital or revenue expenditure?

A company wishes to allow an employee to exercise enterprise management incentive scheme share options at an earlier date

A company pays its non-executive directors under PAYE for their duties as a director, but they are paid as self-employed persons for other work carried out by them

The recovery of input tax on the expenses relating to the use of the taxpayer’s helicopter by a charity must be restricted because this is designated as private use

Availability of rent-a-room relief to a company; holdover relief on property transfer; allowable loan interest on rent; trading modus operandi

Expenditure relating to capital works at voluntary aided schools

Pension Schemes Services

Number of ESCs removed

Consultation on new guidance for Company Taxation Manual

Revenue looks at EFRBS and firms that reward employees without PAYE