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Issue: Vol 161, Issue 4152
3 Apr 2008
View other Issues
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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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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Deadline dates for October 2026
CASES
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Failure to monitor appeal results in no reinstatement
Reinstatement application allowed
Loan charge applied to outstanding amount
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