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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
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Readers’ forum: Making tax digital confusion
Readers’ forum: Preserving the family heritage
Readers’ forum: Partnership tensions
Readers’ forum: Can we claim input tax on house improvements?
New queries: 25 June 2026
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NEWS
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HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years
Refine inheritance tax measures on pensions
Surge in enquiries into inheritance tax returns
DEADLINE DATES
Deadline dates for July 2026
CASES
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Special capital payments are liable to income tax
TOMS does not apply to ride-hailing business
Case remitted to First-tier Tribunal after errors in decision
Taxpayer’s registration was unprompted
Appeal to generic email not valid
MOST POPULAR
Readers’ forum: Making tax digital confusion
This week's opinion : 25 June 2026
HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years