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Issue: Vol 161, Issue 4139
3 Jan 2008
View other Issues
IN THIS ISSUE
Return to sender!
A victory for sub-postmasters — and common sense! PETER ARROWSMITH reports that some may now be eligible for a repayment of National Insurance contributions
One sandwich short of a picnic
A cautionary tale of almost Biblical proportions contributed by an anonymous reader
Santa's busy time
At Christmas most of us dream of getting away. The editor is dreaming of his own Great Escape... from CHRIS WILLIAMS's annual article
Not out of the woods yet!
Huge problems remain with the administration of tax credits. ALLISON PLAGER peruses the Parliamentary Ombudsman's recent special report
IBAs RIP
CHRISTOPHER SANGER looks at the policy behind the abolition of IBAs and wonders whether there should be more transitional relief
2007: Can things only get better?
PAUL DAVIES looks back over 2007 and asks whether it has been good news or bad news from a tax perspective
Time to disappear?
Is there a benefit on hotel expenses paid by an employer for an employee's own protection?
Frustrating FRS
How should a solicitor's expenses be accounted for under the VAT flat rate scheme?
Just passing through
Treatment of gains from a US investment that pass through the hands of UK trustees.
Country cottage
Does a holiday home qualify as a residence for the purposes of TCGA 1992, s 222?
Feedback
Correspondence from readers on topical subjects
Practical Commercial Tax
Reviewed by KEITH M GORDON MA(Oxon), FCA, CTA(Fellow), barrister, Atlas Chambers
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READERS'
FORUM
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Readers’ forum: Ticket sales: could agent be treated as principal by HMRC?
Readers’ forum: How to treat basic loss and occupiers loss payments
Readers’ forum: Split gift over two years
Readers’ forum: When is a sacrifice not a sacrifice?
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NEWS
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Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid
Nearly half of inheritance tax paid in London and south east
DEADLINE DATES
Deadline dates for February 2026
CASES
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Liability of cooked rotisserie chickens
Not all payments may have been remittances
Mixed-use rates apply to apartment with storage unit
Place of effective management was in the UK
Taxpayer’s responsibilities presenting an appeal
MOST POPULAR
This week's opinion: 22 January 2026
Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid