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Issue: Vol 161, Issue 4154
17 Apr 2008
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IN THIS ISSUE
Happy anniversary!
The problems and opportunities created by the flat rate scheme are reviewed by NEIL WARREN
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
A unique choice for a unique person
NIGEL CALLAGHAN looks at the annuity market
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
The 24-month rule
Can an expenses claim continue when a worker changes from MSC to PSC?
Freehold fall through
Ensuring the tax efficient sale of a commercial property with entrepreneurs' relief
Unmarried P11Ds
Matching employees' expenses claims to the employer's forms P11D
POAT at bay
Will a pre-owned assets charge arise on the gift of a house?
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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Readers’ forum: Purchase invoice and partial exemption calculations
Readers’ forum: Tax considerations when transferring valuable metals
Readers’ forum: Does robbing Peter to pay Paul have unintended consequence?
Readers’ forum: Goodwill good?
New queries: 7 May 2026
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NEWS
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Unintended tax consequence of Renters’ Rights Act avoided
No appeal in Colchester Institute Corporation case
New dedicated helpline for trusts queries
Last-minute pension saving could prove costly
Taxes on UK workers rise at fastest rate in OECD
DEADLINE DATES
Deadline dates for June 2026
CASES
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No level of direction needed for host employer liability
Second-hand margin scheme record-keeping failure
Failure to pay contributions was breach of statutory duty
Expenses knowingly overclaimed
Impossible for voluntary returns to be late