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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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Tax tip: Work from home allowance
Readers’ forum: Is there an alternative to using time apportionment?
Readers’ forum: Tax liability on paying out distribution to members
Readers’ forum: Should taxpayers submit form VAT652?
Readers’ forum: Does option to tax on land also apply to buildings?
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NEWS
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In brief: 25 July 2024
Movers and shakers: 25 July 2024
Agent update 121 available
New power for the Office for Budget Responsibility
Pressing tax issues need prioritising, says CIOT
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CASES
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Rental income disclosure was unprompted
Ignorance of the law is an excuse
Clear winner but costs reduced for other factors
Company was not resident in the US for treaty purposes
Collagen-based drink was a beauty product
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Rental income disclosure was unprompted
Ignorance of the law is an excuse
Clear winner but costs reduced for other factors
Company was not resident in the US for treaty purposes
Collagen-based drink was a beauty product