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Issue: Vol 161, Issue 4151
27 Mar 2008
View other Issues
IN THIS ISSUE
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2
Patchwork legislation
There are clear winners and losers when it comes to applying the new entrepreneurs' relief rules, says LESLEY STALKER
All work and no play…
The current rules and regulations regarding holiday pay schemes are explained by ANDY BRADLEY
Private incentives
Where is the equity for private equity? ask BARBARA ALLEN and BRONWYN POWELL
Budget '08: associated companies
Taxation has been banging on about rules' inequities for some years, especially as they affect entitlement to the small companies rate of corporation tax
Om
Does a UK trader have an Italian tax liability and what action needs to be taken by her?
The doctor's wife
Is tax relief due on pension contributions paid for a spouse?
A big hand
What work should be carried out when a client changes accountant?
Construction industry scheme
From John Davies, Thompsons, chartered accountants
Non-dom irony
From Mark R Hollowood, Protax Limited
Income shifting
From Richard Fleet
No disposal
Underwood v CRC, Chancery Division, 31 January 2008
No tax credits
Pirelli Cable Holding NV and others v CRC, Court of Appeal, 13 February 2008
No excuse
Dunne No 2 (SpC 662)
Not resident
Grace (SpC 663)
Wrong decision
Ogden and another v Trustees of the RHS Griffiths 2003 Settlement and others, Chancery Division, 25 January 2008
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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