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Issue: Vol 162, Issue 4182
30 Oct 2008
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IN THIS ISSUE
Can I have a date?
Emboldened by HMRC's advertising campaign, RICHARD CURTIS asks some questions about tax returns
Conflict of views
HMRC's views on entrepreneurs' relief do not always coincide with those in the legislation, observes MARK MORTON
Credit problems
Complaints poured in about tax credits to the Parliamentary Ombudsman. ALLISON PLAGER reports
Cash towers
L PAUL FEETUM discusses the recent case of Tower MCashback LLP and another v CRC
Why worry?
Are we overreacting to HMRC's new powers, asks SIMON SWEETMAN
Tangled web
Practical advice on dealing with an investigation
PAYE problem
Who is liable for an underpaid PAYE liability?
Furniture removals
Claiming wear and tear allowance for a furnished let property
Valued client?
The correct valuation of an inherited property
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READERS'
FORUM
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Readers’ forum: Was extension incorrectly included in CGS?
Readers’ forum: Calendar quarters?
Readers’ forum: Under the influence
Readers’ forum: Overdrawn director’s account
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NEWS
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HMRC contacting individuals about missing NI contributions
More guidance on temporary VAT rate for summer activities
Thirteen live corporate criminal offence investigations
Landlord tax disclosures raise £104m revenue in 2025-26
Effect of new whistleblower scheme on investigations
DEADLINE DATES
Deadline dates for September 2026
CASES
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Kittel test on missing trader fraud
Companies can’t benefit from decision shown to be wrong
Shares in company were not relevant business property
HMRC’s assessments overstated liability
Failure to notify HMRC of application to reinstate appeal
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This week's opinion: 6 August 2026
HMRC contacting individuals about missing NI contributions
More guidance on temporary VAT rate for summer activities
Thirteen live corporate criminal offence investigations
Landlord tax disclosures raise £104m revenue in 2025-26