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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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Practice tip: Retaining clients: show you CARE
Readers’ forum: Does re-imbursement of repair costs include VAT?
Readers’ forum: What part of fixed sum award is tax exempt?
Readers’ forum: Amending articles of association
Readers’ forum: Can charity register for VAT and claim refund?
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NEWS
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Key problems must be solved before making tax digital is implemented, warns ICAEW
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DEADLINE DATES
Deadline dates for March 2025
CASES
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Too late to reinstate appeal
Preliminary studies were qualifying costs
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Holiday let business amounted to holding of investments
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This week's opinion: 27 March 2025
Key problems must be solved before making tax digital is implemented, warns ICAEW
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Professionals expect access to AI tools
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