- Tuesday, February 7, 2012 - 10:03
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Issue number 4235
It’s all in the contract
SANTHIE GOUNDAR examines the recent High Court decision in A1 Lofts Ltd v CRC
9 Dec 2009
Like a bird...
MARK LEE discusses the joys and relevance of tweeting
9 Dec 2009
Not all bad news!
A recent development in company law has eased decision-making in relation to reducing share capital. DAVID JEFFERY explains
9 Dec 2009
Hotelly just and reasonable?
The judge took a pragmatic approach to the application of taper relief in IS Jefferies and LA Jefferies. NICHOLA ROSS MARTIN reports
9 Dec 2009
Partnership dissolution
A family farming partnership is to be dissolved with one of the partners receiving the farmland in lieu of his capital account
9 Dec 2009
Tax trade-in
The director of a cash-rich limited company currently owns his car personally, but does little business mileage. Could he release capital by selling the car and arranging for the business to buy him a company car?
9 Dec 2009
Totally reserved
A discretionary trust used money that had been gifted to it to purchase a 20% share in a property. The other 80% share is owned by the settlor who uses the property as his only or main residence
9 Dec 2009
Can it be right?
A company has a large share capital but not enough reserves to pay a dividend. If there is a reduction of share capital under Companies Act 2006 with the creation of a reserve that is then distributed, what will be the tax effects?
9 Dec 2009
New queries, issue 4235
Reporting UK income on non-resident’s return; completing an R40 claim form; ESC A19 claim refused; PAYE assessed on deferred salary
9 Dec 2009
TIEAs
Guernsey and Jersey
7 Dec 2009
TOMS revision
Removal of B2B opt-in and opt-out
7 Dec 2009
NI squabble
Thomas Joseph Beamish (TC217)
7 Dec 2009
