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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
Optional extras
PHILIP FISHER muses on last week's bank bail-out and some consequences for share incentives
Goodwill hunting
JENNY NELDER provides an update on HMRC's current views on goodwill
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
Unravelling travel
VAT and travel expenses
Maltesers
Tax planning for a company managed from Malta and its directors
Too many cooks
Correlating information from several share portfolios for capital gains tax purposes
Policy problem
The inheritance tax implications of chargeable events in a trust
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READERS'
FORUM
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Readers’ forum: Do we have confirmation?
Readers’ forum: Is UK VAT registration correct?
Readers’ forum: My place or yours?
Readers’ forum: Where is the trade carried on?
New queries: 12 November 2026
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NEWS
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Technical consultation on founders’ relief
Donated medicines attract zero rate
Clarify guidance on withdrawal of capital from business, says the CIOT
Home Office sets aside £74.5m for IR35 failings
Major changes to financial reporting go unheeded
DEADLINE DATES
Deadline dates for November 2026
CASES
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Nudge letter does not constitute an enquiry
Extent of dog handlers’ expenses
Release from full amount of loan
Primary purpose of quay wall – premises or plant?
Settlement did not absolve taxpayer from tax on loan
MOST POPULAR
This week's opinion: 12 November 2026
Technical consultation on founders’ relief
Donated medicines attract zero rate
Clarify guidance on withdrawal of capital from business, says the CIOT
Home Office sets aside £74.5m for IR35 failings