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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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Readers’ forum: Have we made partial exemption errors?
Readers’ forum: Foreign employer
Readers’ forum: Should we raise a glass to HMRC at the Christmas bash?
Readers’ forum: Portfolio career
New queries: 11 December 2025
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NEWS
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VAT receipts surge again in 2024-25
New advisory fuel rates from December
Festive period reporting in real time
Removal of milk exemption from levy introduces complexity
HMRC crackdown on large EU businesses intensifies
DEADLINE DATES
Deadline dates for January 2026
CASES
Read All
Annexe was viable as a single dwelling
No reasonable excuse for submitting late returns
Claimant was not self-employed
Mixed use rates apply to country estate
Taxpayer’s behaviour was unreasonable
MOST POPULAR
This week's opinion: 11 December 2025
VAT receipts surge again in 2024-25
New advisory fuel rates from December
Festive period reporting in real time
Removal of milk exemption from levy introduces complexity