Issue: Vol 169, Issue 4350

RICHARD CURTIS summarises the opening parliamentary debate of Finance Bill 2012

NEIL WARREN considers the options available to a business that buys assets not wholly used for business purposes

The controversy over the taxation of pensioners is examined by JOHN NEWTH

MIKE TRUMAN reports from Queens’ College, Cambridge

A UK VAT-registered business buys and sells table lamps. One order was purchased from China and delivered to Dubai, without entering the UK. Commission on this order was paid to a UK-based and a...

A gardener has started to collect and dispose of scrap metal during his visits to his clients’ properties. He sells the scrap for cash

To save on the costs of rail fares incurred for business purposes, a company purchases rail cards for its employees. These railcards allow the empoloyees to also purchase discounted tickets for the...

A life policy was settled in trust 20 years ago and the settlor’s then wife was the beneficiary with an interest in possession. She has since died, and the settlor’s current wife is the new...

A and A’s trust; A commercial rent; Drive, they said; House and bond

Armenia DTC; Borderline VAT; Tax credits; Late returns; Service company?

Extracts from issue 41

Draft statutory instrument published

Chancellor expects greater tax transparency in 2012/13

Revised agreement sees rise in payment limits

Taxman puts 350 more call centre operators in place