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Issue: Vol 161, Issue 4149
13 Mar 2008
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IN THIS ISSUE
It's superVAT!
NEIL WARREN reviews the key issues and approach to adopt in determining whether a supply relates to goods, services or a combination of both
Right data, wrong hands?
Is your data secure? TOM ROWBOTHAM and TONY MONGER consider issues arising from HMRC's requests for data in electronic format.
Del's darling
The proposed entrepreneurs' relief: SIMON MCKIE considers whether this is a new initiative or a welcome throwback.
Non-dom regime
Freddie Huxtable, International tax partner and member of the Inbound Business Group, Vantis
Rent-a-room relief
Can it be claimed if the taxpayer is not at the property?
Fed-up farmers
SIMON BENNETT
Gain calculation
Chargeable gains that crystallise on return to the UK
Return trip
Sales of UK and overseas properties
Change of date
Making a mistake in calculating taxable profits
How to save inheritance tax, by Gordon Bowley LLB
Reviewed by RICHARD CURTIS, Taxation
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NEWS
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Burdensome tax system costs billions in administration
More than 90% of taxpayers meet deadline
Views sought on pillar two supplementary draft guidance
Land and buildings transaction tax is ill-conceived
In brief: 13 February 2025
DEADLINE DATES
Deadline dates: 6 February 2025
CASES
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Significant influence test should be narrowly construed
Breach of subject access rights under GDPR
Car dealer was not entitled to use margin scheme
Relevance of planning condition
Not all expenses were allowable
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This week's opinion: 13 February 2025
Burdensome tax system costs billions in administration
More than 90% of taxpayers meet deadline
Views sought on pillar two supplementary draft guidance
Land and buildings transaction tax is ill-conceived