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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'
FORUM
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Tax tip: Work from home allowance
Readers’ forum: Is there an alternative to using time apportionment?
Readers’ forum: Tax liability on paying out distribution to members
Readers’ forum: Should taxpayers submit form VAT652?
Readers’ forum: Does option to tax on land also apply to buildings?
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NEWS
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In brief: 25 July 2024
Movers and shakers: 25 July 2024
Agent update 121 available
New power for the Office for Budget Responsibility
Pressing tax issues need prioritising, says CIOT
DEADLINE DATES
Deadline dates for August 2024
CASES
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Rental income disclosure was unprompted
Ignorance of the law is an excuse
Clear winner but costs reduced for other factors
Company was not resident in the US for treaty purposes
Collagen-based drink was a beauty product
MOST POPULAR
Rental income disclosure was unprompted
Ignorance of the law is an excuse
Clear winner but costs reduced for other factors
Company was not resident in the US for treaty purposes
Collagen-based drink was a beauty product