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Issue number 4216
The spirit of the law
How can we improve the legislative process to distil and clarify Parliament’s intentions, asks VINCENT ORATORE
29 Jul 2009
Troublesome timber
MARTIN EDHOUSE and SIMON PRIOR consider the correct tax treatment of a woodlands’ grant that HMRC believed to be fully taxable
29 Jul 2009
Danger: retrospection
ALLISON PLAGER reviews the eleventh, twelfth and thirteenth sittings of the Public Bill Committee
29 Jul 2009
On the buses!
NEIL WARREN considers some practical examples of when VAT needs to be charged to customers on expenses and others that qualify as a disbursement
28 Jul 2009
One plot or two?
A client and his wife wish to convert a barn into a property suitable for use as holiday lettings. How can capital gains tax and VAT liabilities be minimised?
28 Jul 2009
Loan forgiving
A company shareholder is considering waiving the repayment of a loan that he made many years ago to a close company. He would wish a bank guarantee to be removed.
28 Jul 2009
True value
Rights have been disposed of to a connected person for no consideration. Does this transaction and the valuation need to be declared to HMRC?
28 Jul 2009
Nursing a loss
Can the loss that has accrued on a flat used as a main residence be crystalised so that it can be set against any future gains?
28 Jul 2009
New queries, issue 4216
Selling on a service to a third party; director pays a company debt out of her salary; entrepreneurs’ relief on sale of shares; company reorganisation
28 Jul 2009
Extra guidance on cross-border VAT changes
New place-of-supply rules effective from 1 January 2010
28 Jul 2009
Payments did not qualify
Prudential plc v CRC, Court of Appeal, 25 June 2009
24 Jul 2009
Statute of limitation
CRC v Benchdollar Ltd and others, Chancery Division, 11 June 2009
24 Jul 2009
