Issue: Vol 162, Issue 4187

Trying to imagine what you are going to do over the Christmas holiday without tax? We have the answer: RICHARD CURTIS introduces the Taxation game

It’s all rubbish as usual, concludes CHRIS WILLIAMS

LINDA PULLAN provides a seasonal reminder of the liabilities that can arise from Christmas parties and gifts

MIKE TRUMAN looks back on the changes reported by Taxation in 2008

NEIL WARREN tells a festive tale about how it all went wrong for Ebenezer Scrooge

… or a ticking time bomb? FRANCESCA LAGERBERG looks at what the Pre-Budget Report really did for small businesses

This year's Hardman Memorial Lecture, given by JONATHAN SCHWARZ, considered rights and powers

...that has such people in it. JOHN CASSIDY considers the problems of relying on HMRC to use their new powers reasonably

ALLISON PLAGER reports aspects of the 2008 Pre-Budget Report

The PBR has reduced the VAT rate to 15%. NEIL WARREN reviews some practical issues

from Adrian Widdowson, Garbutt & Elliott

Should outstanding Class 3 National Insurance contributions be paid for 2006-07?

from Andrew Wawrzyniak ACA, CA (Aust)

What are the VAT implications of an online auction website where the margin scheme for second-hand goods or works of art, etc will not be applicable?

Plumbing services are carried out through a ‘one-man’ limited company that subcontracts work from British Gas through an energy recruitment company. Will the IR35 rules apply in these circumstances?