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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
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Readers’ forum: New property project: should a separate company be used?
Readers’ forum: Is there a disposal or distribution?
Readers’ forum: Family forgiveness
Readers’ forum: Can interest be paid for previous years?
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures
Tax tip: OECD guidelines on remote working and permanent establishments
DEADLINE DATES
Deadline dates for March 2026
CASES
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Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
MOST POPULAR
Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
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