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Issue: Vol 162, Issue 4169
31 Jul 2008
View other Issues
IN THIS ISSUE
Still a question of status?
Despite recent developments, DAVID SHARP reminds construction businesses that the construction industry scheme remains an ongoing issue of fundamental importance
Where are we?
What is all the fuss over the taxation of foreign profits? VICKI DAVIES explains the current situation and how we got here
Something SSASy
Don’t overlook pensions in the tax planning process for your clients, warns DAVID SEATON
Powers and safeguards
RICHARD CURTIS reviews the 17th and 18th sittings of the Public Bill Committee’s debate on the Finance Bill 2008
Getting back into balance
FRANCESCA LAGERBERG wonders if HMRC’s powers are going too far in their favour
Professionals only
Protecting the term accountant
Got it covered
from Peter Roberts CTA, Lewis Brownlee Sherlock, Chartered Accountants
Annual investment allowance
from Brett Pittwood
Far, far better?
from John Malthouse, Malthouse & Company, Liverpool
Taxable donations?
The liability on donations to a church minister
Umbrella LLPs
Is the rental income of each limited liability partnership ring fenced?
Pension problem
The inheritance tax implications of a guaranteed pension continuing in payment after death
Excess expense
Is a payment to a neighbour allowed for capital gains tax?
VAT Issues and Solutions
Reviewed by NEIL WARREN
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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
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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
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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
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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