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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'
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
Alien concept
MALCOLM GUNN FTII, TEP offers help for clients pleading, 'no tax please, we're not British!'
Thirteen and tied
Does an unoccupied property qualify for relief on sale?
UITF40 update
The present state of play
Kitchen sink drama
Tax deductions from interest on an Isle of Man loan?
VAT at a stroke
VAT and the DIY builders scheme
Brave new world
from John Hiddleston, Vantis
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60
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READERS'
FORUM
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Tax tip: Employee share awards and internationally mobile employees in the UK
Readers’ forum: Tax treatment of compensatory payment
Readers’ forum: Extending a business trip for private holiday
Readers’ forum: Difficulty of trying to prove a negative
Readers’ forum: Is there VAT on late payment interest or is it extra rent?
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NEWS
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Deadline dates for October 2025
Creative industries receive record £2.4bn tax relief
Time to pay extended to simple assessment debts
August Employer Bulletin published
Temporary non-residents’ tax returns in focus
DEADLINE DATES
Deadline dates for October 2025
CASES
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A company has a life for the purposes of the ten-year charge
No evidence that input tax dispute appeal would fail
Undisclosed property income was deliberate
Preliminary hearing on issues within scope of appeal
Role of Martland and Katib in late appeal request
MOST POPULAR
Deadline dates for October 2025
Creative industries receive record £2.4bn tax relief
Time to pay extended to simple assessment debts
August Employer Bulletin published
Temporary non-residents’ tax returns in focus