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Issue number 4226
Going Dutch
ED DWAN and LUCY SAUVAGE consider the implications of HMRC’s success in the company residence case Laerstate BV
6 Oct 2009
Do it now!
MIKE TRUMAN is losing patience with the delay over equitable liability
6 Oct 2009
Entrepreneurs and earn-outs
JOHN MANIS considers how earn-outs should be structured to maximise entrepreneurs’ relief
6 Oct 2009
Care home puzzle
A company has refurbished a property as a surgery and consulting rooms will be let to medical practitioners. If sold, would the property be eligible for entrepreneurs’ relief?
6 Oct 2009
High anxiety
Has letting income been artificially inflated to make a property eligible for loss relief as a furnished holiday let?
6 Oct 2009
Iberian interest
A Spanish national is married to a UK taxpayer, but still receives bank interest from Spain. What is the effect of a change of domicile status and does a disclosure need to be made to HMRC?
6 Oct 2009
Medically covered
A pensioner receives the benefit of medical cover from his ex-employer. Is this taxable?
6 Oct 2009
Give it back!
ROBIN WILLIAMSON explains how to challenge tax credits overpayments
6 Oct 2009
New queries, issue 4226
Claiming residential lettings relief; tax due on income arising from trust; mitigating paper gain on property sale; tax liability of ex-gratia payment
6 Oct 2009
Offshore en masse
Application by CRC to serve 308 notices under FA 2008, Sch 36 para 5 on financial institutions in respect of customers with UK addresses holding non-UK accounts (TC 174)
5 Oct 2009
Unfair hearing
Philip John Wright (TC 177)
5 Oct 2009
CT update (2)
Further improvements to HMRC site
5 Oct 2009
