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Issue: Vol 166, Issue 4279
29 Oct 2010
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IN THIS ISSUE
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2
An effective referee
ALEX BYRNE thinks the Adjudicator could do more to support taxpayers
Preparation is everything
Referring to loan relationships, ADAM CRAGGS illustrates the importance of well-presented evidence before the tax tribunal
Where are we now?
There have been important capital gains tax changes this year. BARRY HALLAM explains
Into the limelight
NICK LLOYD believes community investment tax relief's time may have finally arrived
Menu à la committee
RACHAEL DOWN reviews the courses served up in the opening debates on Finance (No 2) Bill
Lumped it? Like it!
JOHN HILL reports on an important case for employers that pay car allowances
All that glistens
What are the tax implications if a client, personal or business, invests in gold or gold coins?
The loan arranger
A 67-year-old client receives monthly payments of £2,500 from his son to supplement his small state pension. The father’s estate is worth about £685,000
Anything missing?
Did the down-sizing by a husband and wife into a smaller property affect the assets being passed to a nil-rate band discretionary trust?
The big house
Since the death of her husband, a widow has lived in the family home, which is owned as to 10% by her and the balance by her four children
New queries, issue 4279
Only or main residence election; refurbishment costs on buy-to-let property; notional tax credit on chargeable event; US casino win
Aggregates levy credit scheme
Brief 42/10
Stay safe online
Do not follow email links
Electronic payments
Use direct debit or BillPay
Paternity pay
Updated guidance
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Readers’ forum: How to account for cryptocurrency?
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NEWS
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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
DEADLINE DATES
Deadline dates for September 2026
CASES
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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