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Issue: Vol 161, Issue 4142
24 Jan 2008
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IN THIS ISSUE
Two up, two down
Elections when two residences are available seem to cause problems. RICHARD CURTIS considers some aspects and possible solutions
Going green
An ecological frame of mind can save your tax bill. PAUL WEBB explains how
Seoul music
The OECD report on the role of intermediaries in tax administration sounded sweet to MIKE TRUMAN
A game of two halves?
KEVIN MILLER tackles the latest developments on managed service companies
Playing the chance card
How does the two-year time limit for main residence elections actually apply? KEITH GORDON explains that taxpayers may have a surprise card to play
Portuguese property
What expenses can be claimed for a new business venture in Europe?
Barristers' expenses
Operating the flat-rate scheme
Incorporation of a kind
Banking taper relief for partners.
Parking problems
Is a car park a business asset?
Mysterious ways
Crusader (SpC 640)
Nice try!
Stubbs (SpC 638)
Expenses are capital
CRC v Trustees of the Peter Clay Discretionary Trust
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READERS'
FORUM
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Tax tip: Negligible value claim in a client’s tax return
Readers’ forum: How can clients avoid paying large inheritance tax bill immediately?
Readers’ forum: Time limits to amend returns
Readers’ forum: Were repair costs capital expenditure?
Readers’ forum: Can different apportionment methods be applied?
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NEWS
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Agricultural and business property reliefs cut
Employer National Insurance contributions to rise from April 2025
Londoners contribute the most tax in the nation
Two-tier system for HMRC penalties creates unfairness
Spotlight 65 highlights GDPR claims
DEADLINE DATES
Deadline dates for November 2024
CASES
Read All
Fields formed part of the garden and grounds
Letter from HMRC did not constitute a pause
Oral hearing to allow cross-examination
Company deliberately understated sales
Fixed protection 2014 revoked due to late contribution
MOST POPULAR
Autumn Budget 2024
Agricultural and business property reliefs cut
Employer National Insurance contributions to rise from April 2025
This week's opinion: 31 October 2024
Londoners contribute the most tax in the nation