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Issue: Vol 161, Issue 4151
27 Mar 2008
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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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Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Globally mobile employees exempt from payrolling
Authorities act against illegal peer-to-peer crypto trading
Correction of errors measure to be scrutinised by Lords
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Failure to monitor appeal results in no reinstatement
Reinstatement application allowed
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Purpose of buying a luxury hypercar
Farmer’s sideways loss relief claim fails commerciality test
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This week's opinion: 24 September 2026
Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Failure to monitor appeal results in no reinstatement
Reinstatement application allowed