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The Taxation of Small Business
Reviewed by SIMON SWEETMAN
Guide to the Tax Treatment of Specialist Occupations
Author: Keith M Gordon; 286 pages
Zurich Tax Handbook 2008-09 & Tolley's Tax Guide 2008-09
Reviewed by TINA RICHES, technical director (cross-cutting), CIOT
Global Tax Risk Management - Special Report
Reviewed by MICHAEL BLACKWELL, McGrigors
Different drum
The High Court judgment in Drummond seems to save the taxpayer from having an artificial loss converted into an artificial gain, says MIKE TRUMAN
Entrepreneurs’ Relief
Book by Kevin Slevin. Published by Slevin Associates. Loose leaf, 140 pages, £120 (25% discount for small firms)
Entrepreneurs' relief
By Kevin Slevin. Published by Slevin Associates, loose leaf, 140 pages. Price £120 (25% discount for small firms)
Incorporating a business
By Roger H Jones. Third edition, 392 pages. Published by Tottel Publishing, price £68
Tolley's Expatriate Tax Planning 2007-08
Reviewed by SIMON GRAY, Tax partner, Henton & Co LLP
VAT Issues and Solutions
Reviewed by NEIL WARREN
Drafting Trusts and Will Trusts in the Channel Islands; Drafting Cayman Islands Trusts
Reviewed by MARY FRASER FCA.
Tax Memo 2007-2008
Written and published by FL Memo. Price: £99, 1,550 pages
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READERS'
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Feedback: 4 December 2025
Readers’ forum: Should we cancel group registration retrospectively?
Readers’ forum: Where there’s a will, there’s a way
Readers’ forum: The Queen’s Gambit
Readers’ forum: Race against time
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NEWS
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Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted
Investment interest and property rates hiked and personal tax thresholds frozen until 2031
DEADLINE DATES
Deadline dates for January 2026
CASES
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Holiday pay was not part of regular salary
Nutella biscuits were not chocolate covered
Conditions for additional dwelling supplement not met
HMRC’s letter was not amenable to judicial review
No reasonable excuse for failing to submit ATED returns
MOST POPULAR
This week's opinion: 4 December 2025
Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted