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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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Feedback: 4 December 2025
Readers’ forum: Should we cancel group registration retrospectively?
Readers’ forum: Where there’s a will, there’s a way
Readers’ forum: The Queen’s Gambit
Readers’ forum: Race against time
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NEWS
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Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted
Investment interest and property rates hiked and personal tax thresholds frozen until 2031
DEADLINE DATES
Deadline dates for January 2026
CASES
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Holiday pay was not part of regular salary
Nutella biscuits were not chocolate covered
Conditions for additional dwelling supplement not met
HMRC’s letter was not amenable to judicial review
No reasonable excuse for failing to submit ATED returns
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This week's opinion: 4 December 2025
Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted