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Issue number 4210
When PETs go bad
TERRY JORDAN provides a brief guide to the taxation of potentially exempt transfers
16 Jun 2009
Do the numbers!
ROGER MURAY and JOHN MACKAY consider the effect of the proposed changes to tax relief on pension premiums
16 Jun 2009
Wrong turn
MIKE TRUMAN looks at the progress towards a taxpayers charter and is not happy with what he sees
16 Jun 2009
A close call
BARBARA ALLEN and ANDREW PATTERSON look at funding employee benefit trusts
16 Jun 2009
An amortisation argument
In the year ended 28 February 2005, a company purchased goodwill from an unrelated partnership and amortisation has been claimed. Can HMRC now open an enquiry into the value of the goodwill?
16 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?
16 Jun 2009
Staff charges
Company B has charged Company A for the use of its employees. Both are VAT registered, but Company B has not charged VAT on this service.
16 Jun 2009
NIC and PO
A sub-postmaster operates his business – a post office, bank agency and food store – through the format of a limited company. How should his personal salary from the Post Office be treated if this is paid into the limited company’s accounts?
16 Jun 2009
LexisNexis Private Client Tax Planning conference
26 Feb 2009; reported by SIMON MCKIE
16 Jun 2009
New queries, issue 4210
Pre-owned asset charge on business transfer; tax treatment of Wimbledon debentures; subcontractors’ expenses; loan to company no longer trading
16 Jun 2009
Manchester Tax Club
Looking at HMRC's new internal review procedure: 30 June
15 Jun 2009
VAT on phone cards
CRC v Arachchige, Chancery Division, 20 May 2009
15 Jun 2009
