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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: Making tax digital confusion
Readers’ forum: Preserving the family heritage
Readers’ forum: Partnership tensions
Readers’ forum: Can we claim input tax on house improvements?
New queries: 25 June 2026
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NEWS
Read All
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
Read All
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
MOST POPULAR
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