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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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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
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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