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Issue: Vol 161, Issue 4158
15 May 2008
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IN THIS ISSUE
Talk to the hand
ALEX BYRNE looks at some recent worrying traits in HMRC's investigation work
Another fine mess
Recent changes to the tax system do not give RICHARD MANNION much confidence in the way that tax legislation is made
Powers breakfast
KEITH GORDON, ANDREW WATTERS, JONATHAN LEVY and MIKE TRUMAN spoke at the recent powers breakfast briefing held by Taxation and BLP
Things can only get better
The latest HMRC staff survey does not make for pretty reading, says ALLISON PLAGER
The production line
Why were so many companies formed in the first few months of 2007? MIKE TRUMAN has a theory
House dilemma
Tax implications of father's new home
Property matters
Tax relief on a loan to purchase property held in trust
A stalled claim?
Are 'track day' cars eligible for 100% capital allowances?
Payment poser
The deductibility and chargeability of mother's salary
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Feedback: 4 December 2025
Readers’ forum: Should we cancel group registration retrospectively?
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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
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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
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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