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Issue: Vol 161, Issue 4155
24 Apr 2008
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IN THIS ISSUE
Carrier bag blues
MIKE TRUMAN looks at two Finance Bill schedules which may spell the end of the carrier bag case
Enticing angels
How do VCT and EIS investments affect company performance?
Squeezing the pips
The new non-domicile tax regime has been cobbled together and will be bad for UK plc, says SIMON MCKIE
Holding out
How useful is professional expenses insurance, asks ALLISON PLAGER
Sticks and Bone
HMRC recently announced new regulations following the Demibourne case. MARK GROOM explains their impact
Whistleblower
From: Angela White MP; To: Gordon Brown; Re: NOT my resignation
VAT's flat?
Conditions for leaving the VAT flat-rate scheme
Trust tribulations
Sorting out a trust for which no returns have been submitted
Tax collected twice
Recovering overpaid tax on subcontractors' pay
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READERS'
FORUM
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Readers’ forum: Making tax digital confusion
Readers’ forum: Preserving the family heritage
Readers’ forum: Partnership tensions
Readers’ forum: Can we claim input tax on house improvements?
New queries: 25 June 2026
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NEWS
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HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years
Refine inheritance tax measures on pensions
Surge in enquiries into inheritance tax returns
DEADLINE DATES
Deadline dates for July 2026
CASES
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Special capital payments are liable to income tax
TOMS does not apply to ride-hailing business
Case remitted to First-tier Tribunal after errors in decision
Taxpayer’s registration was unprompted
Appeal to generic email not valid
MOST POPULAR
Readers’ forum: Making tax digital confusion
This week's opinion : 25 June 2026
HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years