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Issue: Vol 161, Issue 4157
8 May 2008
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IN THIS ISSUE
Liquidating liabilities
GEORGE LOVELL continues his beginners' guide to demergers with a look at liquidations
Dear Dave
An open letter about non-domiciles to HMRC chairman Dave Hartnett from PHILIP FISHER
Straight bat
At last, a BA pilot is held to be non-resident. MIKE TRUMAN explains how playing a straight bat on a sticky wicket led to victory
Rabbit redux
DANIEL SELWOOD reports on a CIOT round table discussion looking at the process of consultation for new tax legislation
The band
The tax liability of a community band
Furniture removals
Tax on the sale of private items in the owner's shop
Zut alors
Obtaining late double tax relief
Excepted transfers
HMRC publish draft guidance on excepted transfers and settlements
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Tax tip: Should private clients pay additional NICs on a voluntary basis?
Readers’ forum: Implications of reversed pre-Budget pension withdrawals
Readers’ forum: What is the best way to structure sale of retail business?
Readers’ forum: Unclear guidance on tax treatment of grants
Readers’ forum: Will container business need to register for Irish VAT?
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NEWS
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HMRC scraps plan to collect employee working hours data
Accountants are not ready for digitalisation
Independent schools’ VAT challenge to be heard in April
Proposals to tax pension pots will cause problems
Number of farms affected by reforms must be clarified
DEADLINE DATES
Deadline dates: 6 February 2025
CASES
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HMRC has no duty to monitor taxpayer’s income
Accommodation supply was not a designated travel service
Arrangements were within condition A
Annexe was suitable for use as a dwelling
Want of form does not invalidate determination
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