£80 million! Plus VAT?
Worried about Man Utd, VAT and the sale of Cristiano Ronaldo, NEIL WARREN decides to have a look at international supplies
1 Jul 2009

UITF40: are we there yet?
GEORGE BULL and PETER CASS explain the importance of the May 2009 letter from the Accounting Standards Board
1 Jul 2009

Turning the tables
MARK MCLAUGHLIN considers how the new penalty regime for errors might be used as the basis for HMRC to pay compensation for their mistakes or delays
1 Jul 2009

Weird science
RICHARD CURTIS delves into the first three sessions of the Public Bill Committee’s debates on the Finance Bill 2009. It’s all about judgment rather than science
1 Jul 2009

P11D penalties
'Proof that Revenue pays lip service to tax issues'
1 Jul 2009

Finding the way
'"Computer says no" routine is now the norm at HMRC'
1 Jul 2009

Trust ending
A property has been held in trust for ten years to provide an income for a widow and her children. The property should now be sold, but there is some concern at how any ten-year tax charge will be paid
1 Jul 2009

Building plans
A builder is planning on taking his daughter into partnership with him, but is concerned about the value of the business and how this might affect the various potential tax liabilities that could arise
1 Jul 2009

Premises plan
A property developer has suggested that the owner of a commercial property should redevelop the plot for housing. A substantial profit is anticipated, but will this result in the loss of entrepreneurs’ relief? Will this be a trading or capital transaction?
1 Jul 2009

Kiwi tour
A husband and wife who are partners in a farming business have spent several weeks in New Zealand. This was, in part, a holiday, but also to study farming techniques, etc. Can tax relief be claimed for the costs of the visit?
1 Jul 2009

The dog house
Conversations with the Taxation tax hound
1 Jul 2009

New queries, issue 4212
Redundancy payment from EC resident company; company account held in director’s name; golden hello to partner; funding commercial property
1 Jul 2009