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Issue: Vol 162, Issue 4181
23 Oct 2008
View other Issues
IN THIS ISSUE
What a relief!
PENNY BATES considers how to maximise tax relief on loans to companies and to purchase shares
Goodwill hunting
JENNY NELDER provides an update on HMRC's current views on goodwill
Optional extras
PHILIP FISHER muses on last week's bank bail-out and some consequences for share incentives
Learning to behave
The standards and aims of the HMRC workforce kept cropping up at a CIOT roundtable discussion on the proposed taxpayers charter. DANIEL SELWOOD reports
A good idea at the time!
DAVID BERTRAM looks at tax relief available for investment losses
Maltesers
Tax planning for a company managed from Malta and its directors
Unravelling travel
VAT and travel expenses
Policy problem
The inheritance tax implications of chargeable events in a trust
Too many cooks
Correlating information from several share portfolios for capital gains tax purposes
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READERS'
FORUM
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Readers’ forum: New property project: should a separate company be used?
Readers’ forum: Is there a disposal or distribution?
Readers’ forum: Family forgiveness
Readers’ forum: Can interest be paid for previous years?
New queries: 5 February 2026
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures
Tax tip: OECD guidelines on remote working and permanent establishments
DEADLINE DATES
Deadline dates for March 2026
CASES
Read All
Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
MOST POPULAR
Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures