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Issue: Vol 161, Issue 4141
17 Jan 2008
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IN THIS ISSUE
VAT meets B&B
NEIL WARREN considers some of the VAT issues relevant to hotels and bed and breakfast establishments
A ghost story
PHILIP FISHER looks at the informal economy and suggests that HMRC should consider employing more 'ghostbusters'
Polarised opinion
If a group of disparate professionals cannot agree on residence and non-domicile tax issues, what hope is there for sensible legislation, asks ALLISON PLAGER
The secret service
JAMES KESSLER QC discusses the case of Kessler v Information Commissioner & HMRC
Income shifting consultation: an open letter to the financial secretary to the Treasury
from Rob Ellerby, President, CIOT
Unequal law
Amurta SGPS v Inspecteur van de Belastingdienst/Amsterdam (Case C-379/05), ECJ, 8 November 2007
Not full enough
Smith and others v CRC, Chancery Division, 16 October 2007
Something extra
Total UK Ltd v CRC, Court of Appeal, 18 October 2007
STEP Annual Tax Update, Manchester, 2 November 2007
Reported by MARK McLAUGHLIN
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Tax tip: VAT exemption and the zero rate
Feedback: 7 November 2024
Readers’ forum: Appropriation from trading stock?
Readers’ forum: Would UK/Canadian tax relief reduce beneficiary’s tax?
Readers’ forum: Is late exit from cash accounting scheme a problem?
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NEWS
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Double cab pick-up vehicles to be treated as cars
Various aspects of capital gains targeted
Reforms planned for employee trusts
Umbrella companies’ tax responsibilities reformed
Deadline dates for December 2024
DEADLINE DATES
Deadline dates for December 2024
CASES
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Permission granted to cross-examine officer
Annex was suitable for use as a dwelling
Access to utilities was not the deciding factor
No special circumstance for non-payment
Limited liability partnership was carrying on a business
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