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Issue: Vol 161, Issue 4162
12 Jun 2008
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IN THIS ISSUE
The going rates
The Public Bill Committee starts its review of the Finance Bill. RICHARD CURTIS reports
VAT's simple
Is it time for some clarification to the flat rate scheme? RICHARD CURTIS considers the meaning of 'turnover' and 'income'
Alien concept
MALCOLM GUNN FTII, TEP offers help for clients pleading, 'no tax please, we're not British!'
Call of (lease) duty
SEAN RANDALL considers the impact of the fifth anniversary of SDLT on re-notifying HMRC in respect of lease grants and rent increases
VAT at a stroke
VAT and the DIY builders scheme
UITF40 update
The present state of play
Kitchen sink drama
Tax deductions from interest on an Isle of Man loan?
Thirteen and tied
Does an unoccupied property qualify for relief on sale?
Brave new world
from John Hiddleston, Vantis
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READERS'
FORUM
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Readers’ forum: Can business be purchased as a TOGC without a VAT charge?
Readers’ forum: No wrapper
Readers’ forum: A bonus issue
Readers’ forum: It’s a dog’s life
New queries: 24 September 2026
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NEWS
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Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Globally mobile employees exempt from payrolling
Authorities act against illegal peer-to-peer crypto trading
Correction of errors measure to be scrutinised by Lords
DEADLINE DATES
Deadline dates for October 2026
CASES
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Failure to monitor appeal results in no reinstatement
Reinstatement application allowed
Loan charge applied to outstanding amount
Purpose of buying a luxury hypercar
Farmer’s sideways loss relief claim fails commerciality test
MOST POPULAR
This week's opinion: 24 September 2026
Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Failure to monitor appeal results in no reinstatement
Reinstatement application allowed