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Issue: Vol 162, Issue 4181
23 Oct 2008
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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'
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Readers’ forum: Can business be purchased as a TOGC without a VAT charge?
Readers’ forum: No wrapper
Readers’ forum: A bonus issue
Readers’ forum: It’s a dog’s life
New queries: 24 September 2026
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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
MOST POPULAR
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