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Issue: Vol 162, Issue 4177
25 Sep 2008
View other Issues
IN THIS ISSUE
Fault lines
The new Finance Act merely adds to the fault lines in our over-complex tax system, says MIKE TRUMAN
Going with the flow
TIM KEELEY urges advisers to ensure that claiming the remittance basis will be advantageous
Crazy horses
Did pre-5 April 2008 inter-spouse transfers crystallise indexation allowance? MIKE THEXTON investigates this question
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
Ticket to ride
The tax and Gift Aid implications of a flight provided to a donor by a charity
Difficult development
The SDLT liability on the transfer of property and debt from a company to its shareholders in a liquidation
Pensioned off
Will pension contributions equivalent to the profits of a limited company be allowable?
Van advantage
The interaction of the new capital allowances rules on the purchase of vans by instalments
US residency tests
from DAVID M TREITEL, tax director, US Tax & Financial Services Ltd
Taking a dive
from DAVID SHAWYER, David Shawyer & Co Ltd, Norwich
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: Do we have confirmation?
Readers’ forum: Is UK VAT registration correct?
Readers’ forum: My place or yours?
Readers’ forum: Where is the trade carried on?
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NEWS
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Technical consultation on founders’ relief
Donated medicines attract zero rate
Clarify guidance on withdrawal of capital from business, says the CIOT
Home Office sets aside £74.5m for IR35 failings
Major changes to financial reporting go unheeded
DEADLINE DATES
Deadline dates for November 2026
CASES
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Nudge letter does not constitute an enquiry
Extent of dog handlers’ expenses
Release from full amount of loan
Primary purpose of quay wall – premises or plant?
Settlement did not absolve taxpayer from tax on loan
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This week's opinion: 12 November 2026
Technical consultation on founders’ relief
Donated medicines attract zero rate
Clarify guidance on withdrawal of capital from business, says the CIOT
Home Office sets aside £74.5m for IR35 failings