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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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Feedback: 4 December 2025
Readers’ forum: Should we cancel group registration retrospectively?
Readers’ forum: Where there’s a will, there’s a way
Readers’ forum: The Queen’s Gambit
Readers’ forum: Race against time
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NEWS
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Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted
Investment interest and property rates hiked and personal tax thresholds frozen until 2031
DEADLINE DATES
Deadline dates for January 2026
CASES
Read All
Holiday pay was not part of regular salary
Nutella biscuits were not chocolate covered
Conditions for additional dwelling supplement not met
HMRC’s letter was not amenable to judicial review
No reasonable excuse for failing to submit ATED returns
MOST POPULAR
This week's opinion: 4 December 2025
Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted