Issue: Vol 166, Issue 4274

JOHN WOOLLEY explains the current tax situation applying to lump sum inheritance tax schemes

MIKE TRUMAN reports on the surprising decision in Patmore and asks what it means for husband-and-wife companies

MARK MCLAUGHLIN asks whether HMRC’s misgivings about giving legislative effect to extra statutory concession C16 are justified

JOHN WARD shines a light on photovoltaic units, income from micro-generation of electricity, tax and tax credit planning

A UK-domiciled husband is married to a woman who was born in Denmark and may return there should her husband pre-decease her. The wife’s domicile has never been determined

A UK-resident client has his lifetime allowance primary and enhanced protection in place, but is now a member of his new employer’s non-UK approved pension scheme. The employer contributes monthly...

A client in the emergency services is paid an annual accommodation allowance as he is required to live within 15 minutes of his base. The allowance is paid monthly and is taxed as part of his salary

A limited company that does not have a construction industry scheme gross payment certificate is having difficulty in obtaining a repayment of overpaid tax from HMRC after the end of the year

Pre-letting costs; Land from LA; WIP it up; Practice development

Includes cancellation of #162

Further important changes needed: HMRC

Second of current parliamentary session

No news on cap amount

List on HMRC site

Initial estimate of impacts