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Issue: Vol 161, Issue 4159
22 May 2008
View other Issues
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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READERS'
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Feedback: 4 December 2025
Readers’ forum: Should we cancel group registration retrospectively?
Readers’ forum: Where there’s a will, there’s a way
Readers’ forum: The Queen’s Gambit
Readers’ forum: Race against time
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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
MOST POPULAR
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