- Saturday, February 4, 2012 - 05:48
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Income Shifting
Be careful what you wish for
Do we want a general anti-avoidance rule? DAVID KIRK thinks not
25 Jan 2012
Scrip, DRIP, CRIP
MIKE THEXTON explains various alternatives to a cash dividend
5 Jul 2011
A down payment
The directors and shareholders of a company wish to replace the sales director (who is also a shareholder). This director will remain in employment, but in another role, and a compensatory payment will be made to him
9 Mar 2011
Cashing in
A client sold his business in 2009/10 for cash and non-qualifying corporate bonds
16 Feb 2011
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
9 Feb 2011
Cash withdrawal
A director and property owner wishes to withdraw £250,000 from his businesses, but which is the most tax-efficient method?
2 Feb 2011
US grantor trusts
A US citizen who has lived in the UK for two years is the beneficiary of a US grantor trust and a US non-grantor trust
19 Jan 2011
Making a declaration
An 80-year-old widower has gifted a 99% interest in his only or main residence to his daughter who lives with him. The father will continue to pay all of the outgoings on the property
19 Jan 2011
Scottish sounds
On the basis that a friend does the same thing, a musician plans to buy a home on a Scottish island and rent a home on the mainland, claiming the cost of that property as business expenditure
8 Dec 2010
The right rate
A UK taxpayer has had three different stockbrokers acting for him recently and they have all classified an investment in a different way. There is some confusion as to whether the income is from the UK or abroad
26 Oct 2010
Pre-letting costs
An elderly client has had to move into a nursing home and her house is to be let to provide an income. Can the costs that have been incurred to make the property suitable for letting be allowed against income?
19 Oct 2010
A construction too far?
MIKE TRUMAN reports on the surprising decision in Patmore and asks what it means for husband-and-wife companies
28 Sep 2010
