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Issue: Vol 162, Issue 4179
9 Oct 2008
View other Issues
IN THIS ISSUE
Completely at a loss?
DAVID YOUNG explains some of the anomalies surrounding the use of losses arising from property income
Advice for ASPs
The deadline for registration under the money laundering regulations has passed. PAUL HARMSWORTH advises on what happens next
Light blue touchpaper...
…and retire to a safe distance. MIKE TRUMAN watches the fireworks during a joint CIOT/ARC meeting at 100 Parliament Street
Challenges for house builders
NEIL WARREN considers some of the practical issues facing new house builders in the difficult economic climate
Page turner
Dealing with an overstated sales figure
Benefit conundrum
Calculating the tax charges on a property transfer
A lease at least
Allowable capital improvements on the sale of a lease
A deep breath
Managing an HMRC enquiry when the client is abroad
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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
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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