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Issue: Vol 161, Issue 4146
21 Feb 2008
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IN THIS ISSUE
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
So long, farewell
MIKE TRUMAN points the way to the exit for aggrieved non-domiciles
Ticking time bombs
Or damp squibs? KEN MOODY considers the employment-related securities aspects of incorporation
Plan B planning
Are your clients prepared for the new capital gains tax regime, asks JAN ELLIS
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
Farming land
Changing owners in a farming partnership
Feeling AIM-less
Terminating a trust that holds AIM-listed shares
Costa taxa
Tax on a Spanish property
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READERS'
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Feedback: 4 December 2025
Readers’ forum: Should we cancel group registration retrospectively?
Readers’ forum: Where there’s a will, there’s a way
Readers’ forum: The Queen’s Gambit
Readers’ forum: Race against time
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NEWS
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Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted
Investment interest and property rates hiked and personal tax thresholds frozen until 2031
DEADLINE DATES
Deadline dates for January 2026
CASES
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Holiday pay was not part of regular salary
Nutella biscuits were not chocolate covered
Conditions for additional dwelling supplement not met
HMRC’s letter was not amenable to judicial review
No reasonable excuse for failing to submit ATED returns
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This week's opinion: 4 December 2025
Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted