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Issue: Vol 161, Issue 4151
27 Mar 2008
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IN THIS ISSUE
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2
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
Patchwork legislation
There are clear winners and losers when it comes to applying the new entrepreneurs' relief rules, says LESLEY STALKER
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
A big hand
What work should be carried out when a client changes accountant?
The doctor's wife
Is tax relief due on pension contributions paid for a spouse?
Om
Does a UK trader have an Italian tax liability and what action needs to be taken by her?
Income shifting
From Richard Fleet
Construction industry scheme
From John Davies, Thompsons, chartered accountants
Non-dom irony
From Mark R Hollowood, Protax Limited
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'
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Readers’ forum: Do we have confirmation?
Readers’ forum: Is UK VAT registration correct?
Readers’ forum: My place or yours?
Readers’ forum: Where is the trade carried on?
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NEWS
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Technical consultation on founders’ relief
Donated medicines attract zero rate
Clarify guidance on withdrawal of capital from business, says the CIOT
Home Office sets aside £74.5m for IR35 failings
Major changes to financial reporting go unheeded
DEADLINE DATES
Deadline dates for November 2026
CASES
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Nudge letter does not constitute an enquiry
Extent of dog handlers’ expenses
Release from full amount of loan
Primary purpose of quay wall – premises or plant?
Settlement did not absolve taxpayer from tax on loan
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This week's opinion: 12 November 2026
Technical consultation on founders’ relief
Donated medicines attract zero rate
Clarify guidance on withdrawal of capital from business, says the CIOT
Home Office sets aside £74.5m for IR35 failings