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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'
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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