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Issue: Vol 162, Issue 4177
25 Sep 2008
View other Issues
IN THIS ISSUE
Crazy horses
Did pre-5 April 2008 inter-spouse transfers crystallise indexation allowance? MIKE THEXTON investigates this question
Going with the flow
TIM KEELEY urges advisers to ensure that claiming the remittance basis will be advantageous
Fault lines
The new Finance Act merely adds to the fault lines in our over-complex tax system, says MIKE TRUMAN
A bigger band
CHRIS WHITEHOUSE considers some implications of the recently introduced transferable inheritance tax nil rate bands
The dog house
Conversations with the Taxation tax hound
Difficult development
The SDLT liability on the transfer of property and debt from a company to its shareholders in a liquidation
Ticket to ride
The tax and Gift Aid implications of a flight provided to a donor by a charity
Van advantage
The interaction of the new capital allowances rules on the purchase of vans by instalments
Pensioned off
Will pension contributions equivalent to the profits of a limited company be allowable?
Taking a dive
from DAVID SHAWYER, David Shawyer & Co Ltd, Norwich
US residency tests
from DAVID M TREITEL, tax director, US Tax & Financial Services Ltd
Open umbrella
from JANE PENNY, Freeman & Partners, chartered accountants
Foreign businesses
From Freddie Huxtable
Global Tax Risk Management - Special Report
Reviewed by MICHAEL BLACKWELL, McGrigors
Tax planning for landed estates (part 2)
Tolley conference, 30 April 2008. Reported by SIMON MCKIE
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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?
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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
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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