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Issue number 4220
Golden opening
SIMON AIREY gives an overview of the FA 2008, Sch 36 notices against financial institutions
25 Aug 2009
Walking the tightrope
How good are you at your job, asks ANDREW HUBBARD. And what is good and what is bad?
25 Aug 2009
Alice’s Restaurant
Forty years on from rock at Woodstock, RICHARD CURTIS thinks that one of the artists may be able to teach us something about tax in the Rockliff case
25 Aug 2009
On the march
How long can the UK hold out against a hike in VAT, asks RICHARD ASQUITH
25 Aug 2009
Slow growing
An orchid-growing business has paid to create a website that will advertise the business even though sales are not anticipated for the first five years. Are these costs capital or revenue expenditure?
25 Aug 2009
Charitable ’copter
The recovery of input tax on the expenses relating to the use of the taxpayer’s helicopter by a charity must be restricted because this is designated as private use
25 Aug 2009
Another directorship
A company pays its non-executive directors under PAYE for their duties as a director, but they are paid as self-employed persons for other work carried out by them
25 Aug 2009
Enterprising variations
A company wishes to allow an employee to exercise enterprise management incentive scheme share options at an earlier date
25 Aug 2009
New queries, issue 4220
Availability of rent-a-room relief to a company; holdover relief on property transfer; allowable loan interest on rent; trading modus operandi
25 Aug 2009
HMRC revises VAT recovery policy for LGAs
Expenditure relating to capital works at voluntary aided schools
24 Aug 2009
New address
Pension Schemes Services
24 Aug 2009
New IR1
Number of ESCs removed
24 Aug 2009
