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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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READERS'
FORUM
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Readers’ forum: New property project: should a separate company be used?
Readers’ forum: Is there a disposal or distribution?
Readers’ forum: Family forgiveness
Readers’ forum: Can interest be paid for previous years?
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures
Tax tip: OECD guidelines on remote working and permanent establishments
DEADLINE DATES
Deadline dates for March 2026
CASES
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Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
MOST POPULAR
Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures