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
Readers’ forum: Does personal trainer need to register for VAT?
Readers’ forum: How to account for cryptocurrency?
Readers’ forum: Farming strife
Readers’ forum: Edelweiss
New queries: 13 August 2026
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
Firms scale back R&D relief claims as a result of reforms
HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme
Scottish building safety levy consultation
Proposed new high value council tax surcharge will be complex and confusing, says CIOT
HMRC consulting on normal minimum pension age regulations
DEADLINE DATES
Deadline dates for September 2026
CASES
Read All
Lack of clarity over potential BADR claim
Overpayment relief is a separate relief
Specific overpayment claim must be made
A settlor that is a company can have a life
No economic activity after sale of business operation
MOST POPULAR
This week's opinion: 13 August 2026
Firms scale back R&D relief claims as a result of reforms
HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme
Scottish building safety levy consultation
Proposed new high value council tax surcharge will be complex and confusing, says CIOT