Issue: Vol 176, Issue 4521

How the dividend rate increase may affect small and medium-sized enterprises. 

Overseas pensions and HMRC approval

Ascertaining the correct capital gains tax base cost for farming assets is always important.

HMRC’s recently published proposals for the introduction of a deemed UK domicile status.

Is the tax system fair? This was the subject of a fringe debate at the Labour party conference in Brighton. 

Determining the correct treatment of VAT paid on a rent deposit and a van.

Will the formation of a subsidiary mean that golf club course fees suffer VAT?

The possible benefits of an improved understanding of capital allowances and related claims are suggested by Richard Curtis.

What is the tax treatment of trust expenses paid by a settlor or third party?

A taxpayer suffered a child benefit tax charge, but received no payment.

To qualify or not? Has an endowment policy that had unpaid premiums become non-qualifying? A 25-year endowment policy was taken out in 1990 with a life assurance company (Company A). Premiums were...

Remittance basis; Corporate debt; Mini one-stop shop; Contracting out.

According to respondents to the department’s consultation.HMRC should be allowed to close settled aspects of enquiries.

 

Consultation on proposals to restrict claims to non-domicile status.

Lifetime allowance will be reduced.