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Issue: Vol 161, Issue 4152
3 Apr 2008
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IN THIS ISSUE
The Dave channel
MIKE TRUMAN attends a Tax Faculty event at 100 Parliament Street to hear the acting chairman of HMRC, Dave Hartnett
In hot pursuit
HMRC is going after those offshore account holders who did not use the offshore disclosure facility. JOHN CASSIDY examines how the department will do this
Payrolling revisited
Will the 'payrolling' of benefits in kind really be such a burden on employers? KAREN THOMSON considers the arguments
Modernise communications!
JOHN NEWTH submits that HMRC staff should use email, and highlights some self assessment anomalies
Making your mind up
It may be better to opt out of the automatic deferral treatment for earn-out transactions, says PETER RAYNEY
Undrawn profits
The tax issues of a corporate partner
Expanding estate
The best ways to structure property ownership
Taxing a benefit
Is there already an alternative to P11Ds?
'Duel' nationality?
The residence and domicile implications for inheritance tax planning
Tax Memo 2007-2008
Written and published by FL Memo. Price: £99, 1,550 pages
Pensions terminology
Reviewed by ALLISON PLAGER
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READERS'
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Tax tip: NICs
Readers’ forum: Concern about structure of proposed new scheme
Readers’ forum: Too late to appeal assessments which may be invalid?
Readers’ forum: Conundrum when advising both parties who are divorcing
Readers’ forum: Does death of joint property owner cause a VAT problem?
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NEWS
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Help test the single trade window
Waiting times on HMRC helplines spiral out of control
Football agents’ dual representation contracts clarified
Late payment penalties toughened
Call for proposals on how to simplify the UK VAT system
DEADLINE DATES
Deadline dates for June 2024
CASES
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Suppressed sales resulted in a personal liability notice
Information request was not proportionate
Agreement did not constitute grant of an option
No evidence to support claim for R&D costs
Fields provide an amenity to the farmhouse
MOST POPULAR
Help test the single trade window
Waiting times on HMRC helplines spiral out of control
Football agents’ dual representation contracts clarified
Late payment penalties toughened
Call for proposals on how to simplify the UK VAT system