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Issue: Vol 162, Issue 4182
30 Oct 2008
View other Issues
IN THIS ISSUE
Why worry?
Are we overreacting to HMRC's new powers, asks SIMON SWEETMAN
Can I have a date?
Emboldened by HMRC's advertising campaign, RICHARD CURTIS asks some questions about tax returns
Credit problems
Complaints poured in about tax credits to the Parliamentary Ombudsman. ALLISON PLAGER reports
Conflict of views
HMRC's views on entrepreneurs' relief do not always coincide with those in the legislation, observes MARK MORTON
Cash towers
L PAUL FEETUM discusses the recent case of Tower MCashback LLP and another v CRC
Valued client?
The correct valuation of an inherited property
Furniture removals
Claiming wear and tear allowance for a furnished let property
Tangled web
Practical advice on dealing with an investigation
PAYE problem
Who is liable for an underpaid PAYE liability?
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READERS'
FORUM
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Readers’ forum: Ticket sales: could agent be treated as principal by HMRC?
Readers’ forum: How to treat basic loss and occupiers loss payments
Readers’ forum: Split gift over two years
Readers’ forum: When is a sacrifice not a sacrifice?
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NEWS
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Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid
Nearly half of inheritance tax paid in London and south east
DEADLINE DATES
Deadline dates for February 2026
CASES
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Liability of cooked rotisserie chickens
Not all payments may have been remittances
Mixed-use rates apply to apartment with storage unit
Place of effective management was in the UK
Taxpayer’s responsibilities presenting an appeal
MOST POPULAR
This week's opinion: 22 January 2026
Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid