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Issue: Vol 161, Issue 4144
7 Feb 2008
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IN THIS ISSUE
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2
IHT reporting set to be reduced
HMRC publishes draft regulations for excepted transfers and excepted settlements
SA Online - update
We have been unable to ascertain the exact reason for the failure of online filing on 31 January
Connected employment
Kent Foods Ltd (SpC 643)
No closure
Floyd (SpC 646)
The whole package
CRC v Denyer, Chancery Division, 22 November 2007
Leased property
Ministero delle Finanze — Ufficio IVA di Milano v CO GE P Sri (Case C-174/06), European Court of Justice, 25 October 2007
No excuse
Afsar (no 2) (SpC 645)
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READERS'
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Tax tip: Work from home allowance
Readers’ forum: Is there an alternative to using time apportionment?
Readers’ forum: Tax liability on paying out distribution to members
Readers’ forum: Should taxpayers submit form VAT652?
Readers’ forum: Does option to tax on land also apply to buildings?
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In brief: 25 July 2024
Movers and shakers: 25 July 2024
Agent update 121 available
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Pressing tax issues need prioritising, says CIOT
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CASES
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Rental income disclosure was unprompted
Ignorance of the law is an excuse
Clear winner but costs reduced for other factors
Company was not resident in the US for treaty purposes
Collagen-based drink was a beauty product
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Rental income disclosure was unprompted
Ignorance of the law is an excuse
Clear winner but costs reduced for other factors
Company was not resident in the US for treaty purposes
Collagen-based drink was a beauty product