Issue: Vol 163, Issue 4204

NEIL WARREN finds some unseasonal cheer in the Chancellor’s VAT announcements

MARK MCLAUGHLIN asks whether statutory clearances are becoming more difficult to obtain

PETE MILLER considers the corporate tax proposals in the 2009 Budget

ANDREW SEIDLER reminds advisers of the possible need for non-doms to make a timely election for capital losses

The members of a professional partnership incur some business expenses individually in addition to the communal expenses paid by the partnership. How is tax relief claimed?

A company director believes that he may be able to extract funds from his limited company by means of a back-to-back loan arrangement with the director of another limited company

A non-resident child aged under 18 has been left a share in the residue of the estate of a person who is not his parent. This is contingent on his attaining the age of 18 and, pending that condition...

A client has tried to claim capital allowances in advance of the purchase of the asset by making a payment to his wife’s company, which will purchase the asset after the year end of his business. Is...

Transferring property to non-domiciled spouse; option to tax a property; reporting overseas income; payments to police informants

Comments should be submitted by 21 May

Published 30 April 2009

Revenue and Customs Brief 28/09 covers temporary gap in legislation

Charitable donations relief

Recent sales may be entitled to tax refund

Full-day conference, 17 June