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Issue: Vol 167, Issue 4291
4 Feb 2011
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IN THIS ISSUE
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Twenty years on...
NEIL WARREN gives practical examples of how large amounts of VAT and SDLT can be saved if an option to tax election is revoked after two decades
Spotlight on reviews
How is HMRC’s internal process panning out? ALLISON PLAGER reports
Happy new year?
ALEX BYRNE wonders whether the recently submitted tax returns will bring more or fewer enquiries
Agent status terminated
MIKE TRUMAN reports on a judicial review case with wide importance for agents and their relationship with HMRC
Corporate partners
Two of the three partners of a professional partnership would like to mitigate their income tax liabilities and are considering using limited companies to take over their personal interests
Bankruptcy bills
A client has been made bankrupt and there appear to be conflicting requests for paperwork and records from the Official Receiver and HMRC
Art nouveau
A client is considering the purchase of a new property for use as an art gallery
Taxi, van or car
Hackney carriages are eligible for the annual investment allowance, but is this true of all types of taxi?
New queries, issue 4291
Bringing son into the family business; dividend payments to directors; tax treatment of termination payment; VAT on personalised car number plate
Official rate
Frozen for 2011/12
Dormant accounts
FAQs for practitioners
Survey on real-time information
Payroll Alliance seeks opinions of advisers and employers
Offshore penalties could reach 200%
Charges linked to tax transparency of country involved
Pension penalties
Draft order for comment
Missing returns
Hansard, 25 January 2011, vol 5221, no 105, col 189W
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Tax tip: NICs
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Readers’ forum: Too late to appeal assessments which may be invalid?
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Readers’ forum: Does death of joint property owner cause a VAT problem?
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