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Issue: Vol 161, Issue 4154
17 Apr 2008
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IN THIS ISSUE
A unique choice for a unique person
NIGEL CALLAGHAN looks at the annuity market
VAT that never was
A tale of partial exemption told by PHILLIP HENWOOD shows how important it is to keep detailed records of control visits so that molehills don't turn into mountains
Happy anniversary!
The problems and opportunities created by the flat rate scheme are reviewed by NEIL WARREN
What's the score?
The Money Laundering Regulations 2007 exert a tighter grip on tax. RICHARD CURTIS explains the registration and other requirements
Calculation confusion
Effect of trust management expenses on discretionary trust calculations
Freehold fall through
Ensuring the tax efficient sale of a commercial property with entrepreneurs' relief
POAT at bay
Will a pre-owned assets charge arise on the gift of a house?
The 24-month rule
Can an expenses claim continue when a worker changes from MSC to PSC?
Unmarried P11Ds
Matching employees' expenses claims to the employer's forms P11D
Cost of a loan
The benefit of a loan from an overseas company
CIOT Spring Residential Conference
Queens' College Cambridge, 4-6 April 2008. Reported by MIKE TRUMAN
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READERS'
FORUM
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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?
FIVE WAYS TO MAKE ACCOUNTS PRODUCTION AND TAX EASIER
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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
DEADLINE DATES
Deadline dates for August 2024
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
MOST POPULAR
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