Tax and training
A consultant provides his services by way of a limited company of which his wife is also a director. Dividends are paid after the husband’s salary has been drawn
16 Sep 2009

Arctic frostbite
A taxpayer entered into a ‘without prejudice’ settlement with HMRC on the basis that the department would win the Arctic Systems case. The department having lost, the taxpayer is now seeking to recover the overpaid tax
9 Sep 2009

Into heavy weather
RICHARD CURTIS reviews the ninth and tenth sittings of the Public Bill Committee’s Finance Bill debate
22 Jul 2009

You really got me
PETER RAYNEY looks at future cash extraction for owner-managed companies under the 50% super tax regime
8 Jul 2009

Library page: income shifting/Arctic Systems
A run-down of Taxation news, comment and analysis of income shifting and the pivotal case of Jones v Garnett (a.k.a. Arctic Systems)
19 Jun 2009

Medical help
Can surgeons or medical practitioners incorporate their private practices in circumstances where the companies then act alone or in partnership? And can family members hold shares in these companies?
17 Jun 2009

Income splitting
Is it still possible to reap the benefits of income sown by another? SETU KAMAL explains the current situation
27 May 2009

Corporate tax avoidance
In £2.1bn-£6.6bn range, says Timms
18 Feb 2009

In from the cold
With the proposed income-shifting legislation having currently been put ‘on ice’, what is the present position on this subject?
14 Jan 2009

Early Xmas present...
… or a ticking time bomb? FRANCESCA LAGERBERG looks at what the Pre-Budget Report really did for small businesses
3 Dec 2008

Panacea?
ALLISON PLAGER reports aspects of the 2008 Pre-Budget Report
3 Dec 2008

Income shifting shafted?
Government will not bring forward legislation in next Finance Bill
24 Nov 2008