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Issue number 4207
Tricky transfer
A non-domiciled husband transferred a UK investment property to his UK-domiciled wife to ‘bank’ indexation allowance. If the property is now transferred back to the husband, will an inheritance tax liability arise?
27 May 2009
Plane stupid
Is the income received from the police in the capacity as a police informant subject to an income tax charge? Recent press reports indicate that the advice on this matter was that a liability would not arise. If wrong, has false information been supplied? The advice seems wrong, but not such that an offence was committed
27 May 2009
Going to America
A client is going to work in the USA for less than a complete UK tax year. What forms need to be completed and what income from abroad will need to be declared?
27 May 2009
Eaten up
A limited liability partnership owns a restaurant premises, while the trade is operated by a limited company. What are the VAT implications if rent is unpaid, and who is entitled to capital allowances? The landlord can claim allowances used or provided for the purposes of a rental business, and VAT applies to an ‘economic activity’.
27 May 2009
Sell-up or fry-up?
NEIL WARREN considers some VAT pitfalls and planning opportunities for clients who are buying or selling a business during the recession
27 May 2009
The forum
The recently formed Powers Implementation Oversight Forum should help ensure that HMRC use their new powers properly, says PAUL APLIN
27 May 2009
The usual subjects
PADDY HARTY relates the Irish experience of publicising the names of tax defaulters
27 May 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
New queries, issue 4207
HMRC enquiry in goodwill valuation; dealing with the 50% tax rate; dealing with VAT liabilities of two companies; National Insurance and post office
26 May 2009
Foreign dividends
Self assessment confusion
26 May 2009
Car fuel data
New VCA booklet
26 May 2009
Not diligent enough
Mobilx (in administration) v CRC, Chancery Division, 13 and 14 January 2009; 3 February 2009
26 May 2009
