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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: Ticket sales: could agent be treated as principal by HMRC?
Readers’ forum: How to treat basic loss and occupiers loss payments
Readers’ forum: Split gift over two years
Readers’ forum: When is a sacrifice not a sacrifice?
New Queries: 22 January 2026
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NEWS
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Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid
Nearly half of inheritance tax paid in London and south east
DEADLINE DATES
Deadline dates for February 2026
CASES
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Liability of cooked rotisserie chickens
Not all payments may have been remittances
Mixed-use rates apply to apartment with storage unit
Place of effective management was in the UK
Taxpayer’s responsibilities presenting an appeal
MOST POPULAR
This week's opinion: 22 January 2026
Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid