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Issue: Vol 161, Issue 4159
22 May 2008
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IN THIS ISSUE
The state we're in
When is a long-term objective a transitional measure, asks PHILIP RIDGWAY
Pills and potions
As Parliament's consideration of the Finance Bill starts in earnest, RICHARD CURTIS looks at its 'ways and means'
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
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
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
Wages wager
Does a taxable benefit arise if a director pays less for services due to company contracts?
Harsh interpretation
A question of the ownership of goodwill between a director and his company
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?
Addington's Act
From John Jeffrey-Cook
More on Dave
Jeremy Broomhead, director — accounting & advisory, Vantis
Unwanted paper
From Ridley, Marreco & Co
Depressing Dave
From Peter Arrowsmith FCA, National Insurance Consultancy
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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Tax tip: Work from home allowance
Readers’ forum: Is there an alternative to using time apportionment?
Readers’ forum: Tax liability on paying out distribution to members
Readers’ forum: Should taxpayers submit form VAT652?
Readers’ forum: Does option to tax on land also apply to buildings?
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In brief: 25 July 2024
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CASES
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Rental income disclosure was unprompted
Ignorance of the law is an excuse
Clear winner but costs reduced for other factors
Company was not resident in the US for treaty purposes
Collagen-based drink was a beauty product
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Rental income disclosure was unprompted
Ignorance of the law is an excuse
Clear winner but costs reduced for other factors
Company was not resident in the US for treaty purposes
Collagen-based drink was a beauty product