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Issue: Vol 162, Issue 4175
11 Sep 2008
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IN THIS ISSUE
Ways and means
RICHARD CURTIS reviews the Report stage debates of the House of Commons on Finance Bill 2008
What's it worth?
JAN ELLIS considers property company valuations in light of a recent Special Commissioner's decision
Crunch time
PENNY BATES considers the tax implications when a company lends money to a director
Computer says 'no'
Submitting self assessment returns online has not been as easy as it has in past years. ALLISON PLAGER finds out more
The charter and the law
It is not necessarily desirable for all the provisions of a taxpayers' charter to be enshrined in statute, argues PHILIP BAKER QC
Young and old
Entitlement to the tax-free half-hectare garden
Election date
Main residence elections
Conflicting views
Trading premises and entrepreneurs' relief
Man and maid
Inheritance tax and an interest in possession trust
Tax planning for landed estates
Tolley conference, 30 April 2008. Reported by SIMON McKIE
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Readers’ forum: Can business be purchased as a TOGC without a VAT charge?
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New queries: 24 September 2026
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NEWS
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Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Globally mobile employees exempt from payrolling
Authorities act against illegal peer-to-peer crypto trading
Correction of errors measure to be scrutinised by Lords
DEADLINE DATES
Deadline dates for October 2026
CASES
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Failure to monitor appeal results in no reinstatement
Reinstatement application allowed
Loan charge applied to outstanding amount
Purpose of buying a luxury hypercar
Farmer’s sideways loss relief claim fails commerciality test
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This week's opinion: 24 September 2026
Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Failure to monitor appeal results in no reinstatement
Reinstatement application allowed