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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
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
Volare...
The possibility of reclaiming VAT on an airline's administration charge
Need a tow?
What is the tax charge on a company car only available at the weekend?
Tax return frustrations
From Robert Davies
Wise counsel?
From Mark Lee FCA, CTA (Fellow), TaxAdviceNetwork.co.uk
Things can only get better
From an HMRC employee
Flawed guidance?
From Paul Soper
Show
15
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60
Results
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READERS'
FORUM
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden?
Readers’ forum: Can gifts under payroll giving be backdated?
Readers’ forum: Farmhouse refurbishment
Readers’ forum: Expenditure out of capital
New Queries: 14 May 2026
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NEWS
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Charities and not-for-profit sector in focus
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime
MTD update: 14 May 2026
DEADLINE DATES
Deadline dates for June 2026
CASES
Read All
Exception days were allowable
Link to final consumer was too remote
Caring for cattle was a single composite supply
Inadequate steps taken to register with HMRC
Football referees are not employees
MOST POPULAR
Charities and not-for-profit sector in focus
This week's opinion: 14 May 2026
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime