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

Issue: Vol 161, Issue 4144

7 Feb 2008

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IN THIS ISSUE

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HMRC publishes draft regulations for excepted transfers and excepted settlements

We have been unable to ascertain the exact reason for the failure of online filing on 31 January

Kent Foods Ltd (SpC 643)

Floyd (SpC 646)

CRC v Denyer, Chancery Division, 22 November 2007

Ministero delle Finanze — Ufficio IVA di Milano v CO GE P Sri (Case C-174/06), European Court of Justice, 25 October 2007

Afsar (no 2) (SpC 645)

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Readers’ forum: Can business be purchased as a TOGC without a VAT charge? Readers’ forum: No wrapper Readers’ forum: A bonus issue Readers’ forum: It’s a dog’s life New queries: 24 September 2026

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NEWS

Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Globally mobile employees exempt from payrolling Authorities act against illegal peer-to-peer crypto trading Correction of errors measure to be scrutinised by Lords

Third slide

Deadline dates for October 2026

CASES

Failure to monitor appeal results in no reinstatement Reinstatement application allowed Loan charge applied to outstanding amount Purpose of buying a luxury hypercar Farmer’s sideways loss relief claim fails commerciality test

MOST POPULAR

This week's opinion: 24 September 2026 Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Failure to monitor appeal results in no reinstatement Reinstatement application allowed

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