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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: Does personal trainer need to register for VAT?
Readers’ forum: How to account for cryptocurrency?
Readers’ forum: Farming strife
Readers’ forum: Edelweiss
New queries: 13 August 2026
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NEWS
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Firms scale back R&D relief claims as a result of reforms
HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme
Scottish building safety levy consultation
Proposed new high value council tax surcharge will be complex and confusing, says CIOT
HMRC consulting on normal minimum pension age regulations
DEADLINE DATES
Deadline dates for September 2026
CASES
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Lack of clarity over potential BADR claim
Overpayment relief is a separate relief
Specific overpayment claim must be made
A settlor that is a company can have a life
No economic activity after sale of business operation
MOST POPULAR
This week's opinion: 13 August 2026
Firms scale back R&D relief claims as a result of reforms
HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme
Scottish building safety levy consultation
Proposed new high value council tax surcharge will be complex and confusing, says CIOT