- Tuesday, February 7, 2012 - 10:06
- Home
Issue number 4224
Timely reminder
MARK ACKRILL gives readers a wake-up call in relation to discretionary income trusts, and suggests making distributions now
22 Sep 2009
Take care
KEITH M GORDON suggests that the equitable liability practice falls within HMRC’s current discretionary powers
22 Sep 2009
TAPIA turn off
MARK MORTON and ANDREW BURGESS plumb the depths of the pensions anti-forestalling legislation
22 Sep 2009
Increasing the boundary
Agricultural property relief now applies across the EEA. PENELOPE LANG explains the benefits
22 Sep 2009
Managing liabilities
A company director wishes to pass the shares of his deceased wife, plus some of his own shares, to his two managers. Will the transfer create a liability under the employment-related securities legislation?
22 Sep 2009
Eurobond query
A client has sold zero interest eurobonds at a substantial gain. Is this profit treated as income or capital and what are the taxation consequences?
22 Sep 2009
Holding off
A company has been through three successive management buyouts resulting in a chain of four effectively dormant holding companies. How can the structure be rationalised?
22 Sep 2009
Push and shovel
A limited company ordered equipment before its accounting year end and paid later. Can capital allowances be claimed in the earlier year?
22 Sep 2009
Facts and figures - issue 4224
Download as PDF
22 Sep 2009
The dog house
Conversations with Rufus, the Taxation hound
22 Sep 2009
New queries, issue 4224
Reassessing the value of minority shareholdings; preserving tax relief on farmhouse; trust’s capital gains; using tips to make up the national minimum wage
22 Sep 2009
Offshore information
Re. application by CRC for approval to serve notice on financial institution (TC148); re. application by CRC for approval to serve notice on financial institution (TC149)
21 Sep 2009
