Since 1927 the leading authority on tax law, practice and administration

Issue: Vol 162, Issue 4173

28 Aug 2008

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IN THIS ISSUE

Declaring payments from a trust to a beneficiary

Differentiating investment and business income

Will the sale of farm land qualify for entrepreneurs' relief?

Apportioning tax relief between business and private use

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15

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READERS' FORUM premium icon

Tax tip: Letting out a holiday home Readers’ forum: Is Botox treatment a mental health issue? Readers’ forum: Are there tax-efficient ways to encourage cycle use? Readers’ forum: A neat solution or too good to be true? Readers’ forum: Can the taxpayer take Revenue’s silence as an answer?

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NEWS

Out & about: 16 October 2025 Online HICBC service launched Investigations in football clubs yields £90m in extra tax Timescales for new IHT regime for pensions Digital housekeeping tips for agents from ATT

Third slide

Deadline dates for November 2025

CASES

Documents requested would not aid appeal Payments to employees were taxable earnings Subject matter of appeal was a mistake in the return Standard method of input tax deduction is fair Option was not to further property development trade

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