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Issue: Vol 161, Issue 4146
21 Feb 2008
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IN THIS ISSUE
So long, farewell
MIKE TRUMAN points the way to the exit for aggrieved non-domiciles
Plan B planning
Are your clients prepared for the new capital gains tax regime, asks JAN ELLIS
Ticking time bombs
Or damp squibs? KEN MOODY considers the employment-related securities aspects of incorporation
Meeting points
Matthew Hutton's Private Client Tax Planning, London, 7 February 2008. Reported by RICHARD CURTIS
Income shifting
MIKE TRUMAN offers you a chance to have your say — if you act straight away
Sharing the burden
ANDY GOODMAN CTA looks at the pitfalls and implications of failure to operate tax and National Insurance withholding on employee share schemes
Feeling AIM-less
Terminating a trust that holds AIM-listed shares
Farming land
Changing owners in a farming partnership
Costa taxa
Tax on a Spanish property
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READERS'
FORUM
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Readers’ forum: Making tax digital confusion
Readers’ forum: Preserving the family heritage
Readers’ forum: Partnership tensions
Readers’ forum: Can we claim input tax on house improvements?
New queries: 25 June 2026
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NEWS
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HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years
Refine inheritance tax measures on pensions
Surge in enquiries into inheritance tax returns
DEADLINE DATES
Deadline dates for July 2026
CASES
Read All
Special capital payments are liable to income tax
TOMS does not apply to ride-hailing business
Case remitted to First-tier Tribunal after errors in decision
Taxpayer’s registration was unprompted
Appeal to generic email not valid
MOST POPULAR
Readers’ forum: Making tax digital confusion
This week's opinion : 25 June 2026
HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years