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Issue: Vol 167, Issue 4306
25 May 2011
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IN THIS ISSUE
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A nomadic life
Do some of your clients change dwelling house as though moving from one oasis to another? RICHARD CURTIS warns that tax relief can dry up suddenly
We need trust
The relationship between tax advisers and HMRC must be rebuilt, says ANTHONY THOMAS
Exchange rates 2010/11
Figures published by HMRC for the years ended 31 December 2010 and 31 March 2011
Practice for sale
A husband and wife are to sell their accountancy practice, which has been trading via a limited company for the past 14 years
Non-green fees
A private members’ golf club will be receiving some substantial payments from a mineral water factory that is relocating into their area
Will and widow
Under a client’s will, the plan is that, after his death, his widow will be able to occupy the matrimonial home for 12 months, following which she will have the use of a bungalow for the rest of her...
Estimated earn-out
A client sold his business in 2009/10, with part of the consideration being an earn-out right to 30% of future profits over the following five years
New queries, issue 4306
Back garden development; tax treatment of associated companies; gift aid on charitable donations made online; royalties on invention
Update for liability of intra-EU supplies
RCB 20/11 announces change in VAT treatment
In brief, issue 4206
Pensions regime; TIEAs; Toolkits revised; Machine games
Double tax on pensions
Draft anti-avoidance legislation
Student loans and self assessment
Payroll Alliance seeks feedback
Negligible values
Pressac plc
CFCs regime must change, EC tells UK
Lack of compliance with law on free movement of capital
VAT cheats are taxman's newest prey
Latest evasion crackdown expected in summer
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READERS'
FORUM
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Tax tip: NICs
Readers’ forum: Concern about structure of proposed new scheme
Readers’ forum: Too late to appeal assessments which may be invalid?
Readers’ forum: Conundrum when advising both parties who are divorcing
Readers’ forum: Does death of joint property owner cause a VAT problem?
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NEWS
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Help test the single trade window
Waiting times on HMRC helplines spiral out of control
Football agents’ dual representation contracts clarified
Late payment penalties toughened
Call for proposals on how to simplify the UK VAT system
DEADLINE DATES
Deadline dates for June 2024
CASES
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Suppressed sales resulted in a personal liability notice
Information request was not proportionate
Agreement did not constitute grant of an option
No evidence to support claim for R&D costs
Fields provide an amenity to the farmhouse
MOST POPULAR
Help test the single trade window
Waiting times on HMRC helplines spiral out of control
Football agents’ dual representation contracts clarified
Late payment penalties toughened
Call for proposals on how to simplify the UK VAT system