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Since 1927 the leading authority on tax law, practice and administration

Issue: Vol 161, Issue 4139

3 Jan 2008
A victory for sub-postmasters — and common sense! PETER ARROWSMITH reports that some may now be eligible for a repayment of National Insurance contributions
A cautionary tale of almost Biblical proportions contributed by an anonymous reader
At Christmas most of us dream of getting away. The editor is dreaming of his own Great Escape... from CHRIS WILLIAMS's annual article
Huge problems remain with the administration of tax credits. ALLISON PLAGER peruses the Parliamentary Ombudsman's recent special report
CHRISTOPHER SANGER looks at the policy behind the abolition of IBAs and wonders whether there should be more transitional relief
PAUL DAVIES looks back over 2007 and asks whether it has been good news or bad news from a tax perspective
Is there a benefit on hotel expenses paid by an employer for an employee's own protection?
How should a solicitor's expenses be accounted for under the VAT flat rate scheme?
Treatment of gains from a US investment that pass through the hands of UK trustees.
Does a holiday home qualify as a residence for the purposes of TCGA 1992, s 222?
Correspondence from readers on topical subjects
Reviewed by KEITH M GORDON MA(Oxon), FCA, CTA(Fellow), barrister, Atlas Chambers
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