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Issue: Vol 160, Issue 4136
29 Nov 2007
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IN THIS ISSUE
Good news for Nora!
Business asset taper relief and tainted taper continue to cause problems. KEITH GORDON borrows Nora Batty's broom to sweep up a recent problem
The Gibraltar loop
MIKE TRUMAN looks at the Court of Appeal's 'abuse of rights' decision in WHA Ltd
The dog house
Conversations with the Taxation tax hound
Let's talk
Openness and early dialogue are the watchwords of HMRC's proposals for enquiry work. SIMON SWEETMAN wonders if change is, after all, possible
The Grateful Read
There do not appear to be easy answers to 'tainted taper' issues. RICHARD CURTIS looks at the relevant legislation
Now is the winter of our disk-content
With apologies to Shakespeare, ALLISON PLAGER suggests that it will take a lot to make it a 'glorious summer'
An open letter to Dave Hartnett
MIKE TRUMAN launches Taxation's new Stop the Staff Cuts campaign
Plotting away
The tax implications of developing a garden.
Oh, brother!
Mitigating a capital gain by property transfers.
Caravan recognition
Are mobile homes eligible for capital allowances?
Doc and tronc
The treatment of payments for staff made by customers
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READERS'
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Readers’ forum: Can landowner charge VAT on new self-build project?
Readers’ forum: Release of loan between commonly owned companies
Readers’ forum: An unexpected situation
Readers’ forum: Professional obligations
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NEWS
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Tax confident campaign launched by HMRC
Tighter transaction regime for small companies
Investigations into large businesses last 41 months
HMRC targets online sellers after receiving income data
New duty on electric cars is too complex, says ICAEW
DEADLINE DATES
Deadline dates for April 2026
CASES
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Disputed cash was result of gambling
Corporate members of LLP not entitled to relief
Partnership had a reasonable excuse for registering late
HMRC’s conduct was unreasonable
Annexe is suitable for use as a single dwelling
MOST POPULAR
Tax confident campaign launched by HMRC
Tighter transaction regime for small companies
Investigations into large businesses last 41 months
HMRC targets online sellers after receiving income data
New duty on electric cars is too complex, says ICAEW