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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'
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Readers’ forum: Can business be purchased as a TOGC without a VAT charge?
Readers’ forum: No wrapper
Readers’ forum: A bonus issue
Readers’ forum: It’s a dog’s life
New queries: 24 September 2026
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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
DEADLINE DATES
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
MOST POPULAR
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