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New queries, issue 4296
Late inheritance tax planning; VAT on property rented to a charity; benefits of farm business becoming a partnership; business rates on let garages
16 Mar 2011

Pension pain
An employee who earns approximately £200,000 per year is potentially subject to the special annual allowance charge on lump sum pension contributions
3 Feb 2010

Undrawn salary
The managing director of a business start-up has agreed to take a lower salary than that originally agreed, pending future company success and income. At that point the undrawn salary will be paid. HMRC are now seeking PAYE on the undrawn salary
13 Jan 2010

New queries, issue 4222
Value of shares at company reorganisation; fluctuating profits; employment-related securities rules; tax treatment of payments from trust
8 Sep 2009

Whose charter?
'1991 document was about protecting taxpayers'
4 Aug 2009

New queries, issue 4214
Builder’s DIY claim on private residence; tax treatment of late wife’s pension; completing IHT forms; distributions from minor’s trust
14 Jul 2009

Cash flow is main issue for tax debtors
Paying HMRC is seen a low priority, claims study
18 Dec 2008

New proposals for Finance Act 2009
Amendments to Schedule 18 ICTA 1988 and to 1993 currency rules
18 Dec 2008

Retail prices index
RPI Nov 2008
18 Dec 2008

Taxation – The Game
Trying to imagine what you are going to do over the Christmas holiday without tax? We have the answer: RICHARD CURTIS introduces the Taxation game
17 Dec 2008

Apologies to Aussies
from Andrew Wawrzyniak ACA, CA (Aust)
17 Dec 2008

Tax history quiz
Have a go at this test, devised by JOHN JEFFREY-COOK, and discover how much (or little) you know about the history of our favourite subject
17 Dec 2008
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By how much will business record checks be improved by the revamp?: