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Issue: Vol 166, Issue 4267

Issue: Vol 166, Issue 4267

6 Aug 2010
IN THIS ISSUE
An argument of substance premium icon
VICTOR CLARENDON warns that tax jurisdictions are looking for substance and not just the figment of a tax planner’s imagination
10 August 2010
Tipping the scales premium icon
ANNE REDSTON has advice for those who don’t want to become employees by mistake
10 August 2010
A hard drive
JONATHAN LEVY and DANIEL HEMMING look at what happens when HMRC try to seize a taxpayer’s computer
10 August 2010
Short and sweet premium icon
RICHARD CURTIS reviews the first debate in the House of Commons of the June 2010 Finance Bill
10 August 2010
Double donor premium icon
Case challenging St Dunstan’s decision was recently heard
10 August 2010
More reasonable claim premium icon
'Valentine Homes victory is pyrrhic'
10 August 2010
All gone quiet premium icon
If HMRC have undertaken a compliance check, found some discrepancies, but have not raised any further liabilities, when does the time to do so run out?
10 August 2010
Dropping the pilot premium icon
If property is left by will into an existing interest in possession pilot trust, will it qualify as an immediate post-death interest?
10 August 2010
Time for a change premium icon
If a taxpayer thinks that they have been using the wrong VAT flat rate scheme percentage, and have paid too much tax, can a repayment claim be made?
10 August 2010
Date of purchase premium icon
A father provided funds for his children to buy a property and has since died. Is it possible to argue that the property was held on trust for him?
10 August 2010
New queries, issue 4267 premium icon
Valuation of farming land; cross-border Irish VAT registration; rollover relief on let properties; gifting a property subject to a charge
10 August 2010
Limited liability partnerships premium icon
Relief can be obtained by offset against partners’ other income
10 August 2010
Aim to enhance UK’s competitiveness
Proposed reforms to foreign branch regime and CFCs
9 August 2010
Associated companies proposals premium icon
Treasury plans to simplify rules
9 August 2010
Child trust funds premium icon
Explanatory memorandum
9 August 2010
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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
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NEWS premium icon
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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
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CASES premium icon
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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
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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
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