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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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READERS'
FORUM
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Readers’ forum: Have we made partial exemption errors?
Readers’ forum: Foreign employer
Readers’ forum: Should we raise a glass to HMRC at the Christmas bash?
Readers’ forum: Portfolio career
New queries: 11 December 2025
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NEWS
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VAT receipts surge again in 2024-25
New advisory fuel rates from December
Festive period reporting in real time
Removal of milk exemption from levy introduces complexity
HMRC crackdown on large EU businesses intensifies
DEADLINE DATES
Deadline dates for January 2026
CASES
Read All
Annexe was viable as a single dwelling
No reasonable excuse for submitting late returns
Claimant was not self-employed
Mixed use rates apply to country estate
Taxpayer’s behaviour was unreasonable
MOST POPULAR
This week's opinion: 11 December 2025
VAT receipts surge again in 2024-25
New advisory fuel rates from December
Festive period reporting in real time
Removal of milk exemption from levy introduces complexity