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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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Feedback: 4 December 2025
Readers’ forum: Should we cancel group registration retrospectively?
Readers’ forum: Where there’s a will, there’s a way
Readers’ forum: The Queen’s Gambit
Readers’ forum: Race against time
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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
Read All
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
MOST POPULAR
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