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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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Feedback: 23 October 2025
Tax tip: Carried interest and cross-border workers in the private equity sector
Readers’ forum: Later lifetime gift of shares
Readers’ forum: Which address to use for VAT registration purposes?
Readers’ forum: Double trouble
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NEWS
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In brief: 23 October 2025
VAT error correction notice updated
Draft Welsh Budget for 2026-27 published
Instagram tax fraud promoter receives suspended sentence
Accountants are not ready for digitalisation
DEADLINE DATES
Deadline dates for November 2025
CASES
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Termination fee was not a surrender of rights
Company’s carelessness brought about loss of tax
Claims were made in time
Directors’ salary increases were too late
Remote gaming duty is due on free spins
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In brief: 23 October 2025
VAT error correction notice updated
This week's opinion: 23 October 2025
Draft Welsh Budget for 2026-27 published
Instagram tax fraud promoter receives suspended sentence