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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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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