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Issue: Vol 161, Issue 4159
22 May 2008
View other Issues
IN THIS ISSUE
Is there a better way?
FRANCESCA LAGERBERG reports on the Tax Faculty's workshop to consider how the taxation of small businesses can be improved
The Irish question
High tax rates or low tax rates, which is best? RICHARD CURTIS reports as the Committee of the Whole House considers the Finance Bill
The Scottish connection
Is the Finance Bill evidence of a retrospective invasion by the Scots? BARRY BRINSMEAD and JOHN HIDDLESTON consider the latest attack on offshore trusts
Pills and potions
As Parliament's consideration of the Finance Bill starts in earnest, RICHARD CURTIS looks at its 'ways and means'
The state we're in
When is a long-term objective a transitional measure, asks PHILIP RIDGWAY
Harsh interpretation
A question of the ownership of goodwill between a director and his company
Wages wager
Does a taxable benefit arise if a director pays less for services due to company contracts?
Stimulus payment
How should a UK adviser deal, or not deal, with claims to the USA's tax stimulus payment?
Foster carers
Must the exemption for income from foster caring be divided between a husband and wife?
Depressing Dave
From Peter Arrowsmith FCA, National Insurance Consultancy
Unwanted paper
From Ridley, Marreco & Co
Addington's Act
From John Jeffrey-Cook
More on Dave
Jeremy Broomhead, director — accounting & advisory, Vantis
Farmhouse private use
What is the correct private use element for a farmhouse?
Exploring HMRC Powers and Investigations
LexisNexis conference, London, 22 April 2008. Reported by JOHN T NEWTH FCA, FTII, FIIT, ATT
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Readers’ forum: Making tax digital confusion
Readers’ forum: Preserving the family heritage
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Readers’ forum: Can we claim input tax on house improvements?
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NEWS
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HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years
Refine inheritance tax measures on pensions
Surge in enquiries into inheritance tax returns
DEADLINE DATES
Deadline dates for July 2026
CASES
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Special capital payments are liable to income tax
TOMS does not apply to ride-hailing business
Case remitted to First-tier Tribunal after errors in decision
Taxpayer’s registration was unprompted
Appeal to generic email not valid
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Readers’ forum: Making tax digital confusion
This week's opinion : 25 June 2026
HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years