Since 1927 the leading authority on tax law, practice and administration
Home
Saved articles
Viewed items
Login
Contact
Free Trial
Advertise
View virtual issue
View online issue
View online issue
News
Cases
Comment & Analysis
Readers’ Forum
Awards
Taxation Jobs
Directory
Tolley CPD
Issue Archive
Error message
Precise Search
Home
Saved articles
Viewed items
Login
Contact
Free Trial
Advertise
View virtual issue
View online issue
News
Cases
Comment & Analysis
Readers’ Forum
Awards
Taxation Jobs
Directory
Tolley CPD
Issue Archive
SEARCH
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
Show
15
--
15
30
45
60
Results
Newsletter sign-up
Subscribe
READERS'
FORUM
Read All
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
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE
.
Download the exclusive Xero
free report
here
.
New queries
Please email any questions you might have
to:
taxation@lexisnexis.co.uk.
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