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Arctic Systems
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9
From me to you
Advantages and pitfalls of dividends paid to spouses and civil partners
Make some noise!
Every tax adviser can and should record a podcast, says DANIEL SELWOOD
A construction too far?
MIKE TRUMAN reports on the surprising decision in Patmore and asks what it means for husband-and-wife companies
The Americans are leaving America
DAVID TREITEL explains why US citizens abroad have to take care to meet their tax obligations
Arctic frostbite
A taxpayer entered into a ‘without prejudice’ settlement with HMRC on the basis that the department would win the Arctic Systems case. The department having lost, the taxpayer is now seeking to recover the overpaid tax
That was the year
MIKE TRUMAN looks back on the changes reported by Taxation in 2008
Early Xmas present...
… or a ticking time bomb? FRANCESCA LAGERBERG looks at what the Pre-Budget Report really did for small businesses
Guide to the Tax Treatment of Specialist Occupations
Author: Keith M Gordon; 286 pages
Dragonfly crashes to earth
Should we be in a state of panic about the High Court decision in Dragonfly Consultancy, asks KEVIN MILLER
Fault lines
The new Finance Act merely adds to the fault lines in our over-complex tax system, says MIKE TRUMAN
Say hello, waive goodbye
MARK MCLAUGHLIN considers the application of the income tax anti-avoidance rules on settlements to dividend waivers
If you don't like it...
…lump it! DAVID R HARRIS LLM of Prince Henry's Chambers reflects on HMRC's concept of dialogue
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HMRC is resourced to meet the needs of the public, says the government
Businesses urged to check VAT details
HMRC wrongly refunding some voluntary class 2 payments
New online service to check state pension entitlement launched
Making tax digital pilot running on old rules