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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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Tax tip: Employee share awards and internationally mobile employees in the UK
Readers’ forum: Tax treatment of compensatory payment
Readers’ forum: Extending a business trip for private holiday
Readers’ forum: Difficulty of trying to prove a negative
Readers’ forum: Is there VAT on late payment interest or is it extra rent?
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NEWS
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Deadline dates for October 2025
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August Employer Bulletin published
Temporary non-residents’ tax returns in focus
DEADLINE DATES
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MOST POPULAR
Deadline dates for October 2025
Creative industries receive record £2.4bn tax relief
Time to pay extended to simple assessment debts
August Employer Bulletin published
Temporary non-residents’ tax returns in focus