Since 1927 the leading authority on tax law, practice and administration
Home
Saved articles
Viewed items
Login
Contact
Free Trial
Advertise
View virtual issue
View online issue
View online issue
News
Cases
Comment & Analysis
Readers’ Forum
Awards
Taxation Jobs
Directory
Tolley CPD
Issue Archive
Error message
Precise Search
Home
Saved articles
Viewed items
Login
Contact
Free Trial
Advertise
View virtual issue
View online issue
News
Cases
Comment & Analysis
Readers’ Forum
Awards
Taxation Jobs
Directory
Tolley CPD
Issue Archive
SEARCH
Issue: Vol 166, Issue 4266
30 Jul 2010
View other Issues
IN THIS ISSUE
Go to page
of
2
Fair enough?
KEITH M GORDON scrutinises the proposed legislation designed to codify the current equitable liability practice
Tax alchemy
MARK MCLAUGHLIN looks at two income tax anti-avoidance rules potentially affecting receipts of capital
All to play for
MIKE TRUMAN speaks to John Whiting about his new role as tax director at the Office of Tax Simplification (OTS)
Taxing distributions, naturally!
PETE MILLER gives a guided tour of the new legislation relating to distributions
A shopping trip
Should accountancy fees for a Denmark-based owner of property in Brighton be subject to UK VAT?
Farmer’s trust
How should the succession be treated when a farm is settled by will on trust?
Charity begins
A client has both personal and corporate businesses that pay third parties for their contributions. If asked to pay a charity instead, how should this be treated?
What are the odds?
If a client gives employees free entry into a lottery, with around a one in four chance of winning, what is the tax treatment?
New queries, issue 4266
Timing of gain on offshore settlement beneficiary; power to charge VAT on estate; tax on charitable company; CGT on inherited house share
Cider change
With effect from 1 September
HMRC energy
Real-time consumption
JVCC minutes
77th meeting
Contest winner
July's best online comment
EU makes move to VAT e-invoicing
First step to reduce technological burden
HMRC 'very pleased' with LDF progress
419 sign-ups not enough, claims law firm
Show
15
--
15
30
45
60
Results
Go to page
of
2
Newsletter sign-up
Subscribe
READERS'
FORUM
Read All
Feedback: 4 December 2025
Readers’ forum: Should we cancel group registration retrospectively?
Readers’ forum: Where there’s a will, there’s a way
Readers’ forum: The Queen’s Gambit
Readers’ forum: Race against time
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE
.
Download the exclusive Xero
free report
here
.
New queries
Please email any questions you might have
to:
taxation@lexisnexis.co.uk.
NEWS
Read All
Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted
Investment interest and property rates hiked and personal tax thresholds frozen until 2031
DEADLINE DATES
Deadline dates for January 2026
CASES
Read All
Holiday pay was not part of regular salary
Nutella biscuits were not chocolate covered
Conditions for additional dwelling supplement not met
HMRC’s letter was not amenable to judicial review
No reasonable excuse for failing to submit ATED returns
MOST POPULAR
This week's opinion: 4 December 2025
Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted