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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: Does personal trainer need to register for VAT?
Readers’ forum: How to account for cryptocurrency?
Readers’ forum: Farming strife
Readers’ forum: Edelweiss
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NEWS
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Firms scale back R&D relief claims as a result of reforms
HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme
Scottish building safety levy consultation
Proposed new high value council tax surcharge will be complex and confusing, says CIOT
HMRC consulting on normal minimum pension age regulations
DEADLINE DATES
Deadline dates for September 2026
CASES
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Lack of clarity over potential BADR claim
Overpayment relief is a separate relief
Specific overpayment claim must be made
A settlor that is a company can have a life
No economic activity after sale of business operation
MOST POPULAR
This week's opinion: 13 August 2026
Firms scale back R&D relief claims as a result of reforms
HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme
Scottish building safety levy consultation
Proposed new high value council tax surcharge will be complex and confusing, says CIOT