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Issue: Vol 162, Issue 4163

19 Jun 2008
IN THIS ISSUE
If I were Chancellor premium icon
An occasional series of thoughts by our contributors. JAN ELLIS takes up residence in Number 11 for a day
17 June 2008
Small but not forgotten
What progress have HMRC made in improving the tax burden on small businesses? ALLISON PLAGER reports
17 June 2008
Phew! That's that sorted, then! premium icon
KEN MOODY considers the corporation tax relief for employment related securities under FA 2003, Sch 23
17 June 2008
PAIFing the way premium icon
Are property authorised investment funds the new REITs, asks CAMILLA SPIELMAN
17 June 2008
Not a civil affair
JONATHAN LEVY takes us back to basics on civil fraud
17 June 2008
Tax drain premium icon
Can smaller businesses 'emigrate' in the same way as larger companies?
18 June 2008
Stamp sale premium icon
The income or capital gains tax implications of the sale of a stamp collection
18 June 2008
Volare... premium icon
The possibility of reclaiming VAT on an airline's administration charge
18 June 2008
Need a tow? premium icon
What is the tax charge on a company car only available at the weekend?
17 June 2008
Tax return frustrations premium icon
From Robert Davies
17 June 2008
Wise counsel? premium icon
From Mark Lee FCA, CTA (Fellow), TaxAdviceNetwork.co.uk
17 June 2008
Things can only get better premium icon
From an HMRC employee
17 June 2008
Flawed guidance? premium icon
From Paul Soper
17 June 2008
Show
15
Results
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READERS' FORUM premium icon
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Readers’ forum: Ticket sales: could agent be treated as principal by HMRC? Readers’ forum: How to treat basic loss and occupiers loss payments Readers’ forum: Split gift over two years Readers’ forum: When is a sacrifice not a sacrifice? New Queries: 22 January 2026
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NEWS premium icon
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Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid Nearly half of inheritance tax paid in London and south east
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CASES premium icon
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Liability of cooked rotisserie chickens Not all payments may have been remittances Mixed-use rates apply to apartment with storage unit Place of effective management was in the UK Taxpayer’s responsibilities presenting an appeal
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This week's opinion: 22 January 2026 Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid
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