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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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Tax tip: Employee share awards and internationally mobile employees in the UK
Readers’ forum: Tax treatment of compensatory payment
Readers’ forum: Extending a business trip for private holiday
Readers’ forum: Difficulty of trying to prove a negative
Readers’ forum: Is there VAT on late payment interest or is it extra rent?
PREPARE YOURPRACTICE FOR 2025: 4 TIPS FOR A SMOOTH TAX FILING SEASON
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NEWS
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Deadline dates for October 2025
Creative industries receive record £2.4bn tax relief
Time to pay extended to simple assessment debts
August Employer Bulletin published
Temporary non-residents’ tax returns in focus
DEADLINE DATES
Deadline dates for October 2025
CASES
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A company has a life for the purposes of the ten-year charge
No evidence that input tax dispute appeal would fail
Undisclosed property income was deliberate
Preliminary hearing on issues within scope of appeal
Role of Martland and Katib in late appeal request
MOST POPULAR
Deadline dates for October 2025
Creative industries receive record £2.4bn tax relief
Time to pay extended to simple assessment debts
August Employer Bulletin published
Temporary non-residents’ tax returns in focus