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Issue: Vol 160, Issue 4136
29 Nov 2007
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IN THIS ISSUE
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'
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
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
An open letter to Dave Hartnett
MIKE TRUMAN launches Taxation's new Stop the Staff Cuts campaign
Caravan recognition
Are mobile homes eligible for capital allowances?
Plotting away
The tax implications of developing a garden.
Oh, brother!
Mitigating a capital gain by property transfers.
Doc and tronc
The treatment of payments for staff made by customers
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READERS'
FORUM
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Tax tip: Employee share awards and internationally mobile employees in the UK
Readers’ forum: Tax treatment of compensatory payment
Readers’ forum: Extending a business trip for private holiday
Readers’ forum: Difficulty of trying to prove a negative
Readers’ forum: Is there VAT on late payment interest or is it extra rent?
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NEWS
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Deadline dates for October 2025
Creative industries receive record £2.4bn tax relief
Time to pay extended to simple assessment debts
August Employer Bulletin published
Temporary non-residents’ tax returns in focus
DEADLINE DATES
Deadline dates for October 2025
CASES
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A company has a life for the purposes of the ten-year charge
No evidence that input tax dispute appeal would fail
Undisclosed property income was deliberate
Preliminary hearing on issues within scope of appeal
Role of Martland and Katib in late appeal request
MOST POPULAR
Deadline dates for October 2025
Creative industries receive record £2.4bn tax relief
Time to pay extended to simple assessment debts
August Employer Bulletin published
Temporary non-residents’ tax returns in focus