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Issue: Vol 162, Issue 4163
19 Jun 2008
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IN THIS ISSUE
If I were Chancellor
An occasional series of thoughts by our contributors. JAN ELLIS takes up residence in Number 11 for a day
Small but not forgotten
What progress have HMRC made in improving the tax burden on small businesses? ALLISON PLAGER reports
Phew! That's that sorted, then!
KEN MOODY considers the corporation tax relief for employment related securities under FA 2003, Sch 23
PAIFing the way
Are property authorised investment funds the new REITs, asks CAMILLA SPIELMAN
Not a civil affair
JONATHAN LEVY takes us back to basics on civil fraud
Volare...
The possibility of reclaiming VAT on an airline's administration charge
Tax drain
Can smaller businesses 'emigrate' in the same way as larger companies?
Stamp sale
The income or capital gains tax implications of the sale of a stamp collection
Tax return frustrations
From Robert Davies
Need a tow?
What is the tax charge on a company car only available at the weekend?
Things can only get better
From an HMRC employee
Wise counsel?
From Mark Lee FCA, CTA (Fellow), TaxAdviceNetwork.co.uk
Flawed guidance?
From Paul Soper
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READERS'
FORUM
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Readers’ forum: Making tax digital confusion
Readers’ forum: Preserving the family heritage
Readers’ forum: Partnership tensions
Readers’ forum: Can we claim input tax on house improvements?
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NEWS
Read All
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
Read All
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
MOST POPULAR
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