Investment Taxation

New trustee is liable
John Mander Pension Trustees Ltd (TC1528)
10 Jan 2012

Pension payouts
A taxpayer who is resident and domiciled in the UK is due to receive a lump sum from a Belgian pension scheme in about two years time and advice is required on the potential UK income tax liability
7 Dec 2011

Digitally transparent
HMRC have issued two consultations aimed at making tax simpler and easier to understand. MIKE TRUMAN is not convinced
16 Nov 2011

Give me a break
ANDY ENGLAND and JEREMY RAYMENT explain why advisers should recommend the EIS to investment-hungry entrepreneurs
16 Nov 2011

Misunderstood investment
Captain S Cleghorn (TC1335)
5 Oct 2011

Sure of Shell
KEITH PARKHOUSE explains the advantages of an election to receive foreign scrip dividends
27 Sep 2011

Mirrlees: system needs drastic overhaul
Review repeats call for IT/NI merger and extension of VAT
14 Sep 2011

Pension conundrum
The sole director and shareholder of a limited company takes £160,000 from his company by way of dividend and salary. He pays pension premiums of £9,000 p.a. but the company has paid a single premium of £100,000
12 Apr 2011

Shutting up shop
A client incurred expenditure on an item of capital equipment in the final period of trading. Is the annual investment allowance claimable in respect of this?
9 Mar 2011

New partner
A husband and wife run a retail business from a property that they own. They now wish to bring their son into partnership, but not as a co-owner of the property
2 Mar 2011

Taxi, van or car
Hackney carriages are eligible for the annual investment allowance, but is this true of all types of taxi?
9 Feb 2011

Partnership partition
A family own shares in a property development company and are also the partners in a property investment partnership
5 Jan 2011