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Issue: Vol 162, Issue 4178
2 Oct 2008
View other Issues
IN THIS ISSUE
Finance Act round table
MIKE TRUMAN recently chaired a round table discussion on Finance Act 2008
Dextra: the sequel
HUI LING MCCARTHY reviews the Special Commissioners' decision in Sempra Metals Ltd
Assisting the American
DAVID TREITEL explains tax for the American living in the UK
Dragonfly crashes to earth
Should we be in a state of panic about the High Court decision in Dragonfly Consultancy, asks KEVIN MILLER
Win or lose
RICHARD CURTIS wonders where 'duality' divides allowable from non-allowable expenses
Structure strictures
Will shares in group companies be eligible for business property relief?
Shutting up shop
The entrepreneurs' relief three-year claims time limit
Club house
A benefit in kind in respect of golf club accommodation
Celeb city
Tax on payments and benefits made to foreign celebrities
Balancing act
Calculating the tax relief on an offset mortgage
Online filing
from Frustrated
Tax interactions
from BOB MCINERNEY, RA McInerney, chartered accountant
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READERS'
FORUM
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Readers’ forum: Can business be purchased as a TOGC without a VAT charge?
Readers’ forum: No wrapper
Readers’ forum: A bonus issue
Readers’ forum: It’s a dog’s life
New queries: 24 September 2026
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NEWS
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Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Globally mobile employees exempt from payrolling
Authorities act against illegal peer-to-peer crypto trading
Correction of errors measure to be scrutinised by Lords
DEADLINE DATES
Deadline dates for October 2026
CASES
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Failure to monitor appeal results in no reinstatement
Reinstatement application allowed
Loan charge applied to outstanding amount
Purpose of buying a luxury hypercar
Farmer’s sideways loss relief claim fails commerciality test
MOST POPULAR
This week's opinion: 24 September 2026
Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Failure to monitor appeal results in no reinstatement
Reinstatement application allowed