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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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Firms scale back R&D relief claims as a result of reforms
HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme
Scottish building safety levy consultation
Proposed new high value council tax surcharge will be complex and confusing, says CIOT
HMRC consulting on normal minimum pension age regulations
DEADLINE DATES
Deadline dates for September 2026
CASES
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Lack of clarity over potential BADR claim
Overpayment relief is a separate relief
Specific overpayment claim must be made
A settlor that is a company can have a life
No economic activity after sale of business operation
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This week's opinion: 13 August 2026
Firms scale back R&D relief claims as a result of reforms
HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme
Scottish building safety levy consultation
Proposed new high value council tax surcharge will be complex and confusing, says CIOT