Time to up the ante?
MICK RUSE has some observations about HMRC’s Shares and Assets Valuation
3 Feb 2010

Get online
NEIL WARREN considers some practical challenges for those businesses that must file VAT returns digitally from 1 April 2010
3 Feb 2010

Taxing retirement
Computing the tax liabilities of older taxpayers can be a complex task, as REBECCA BENNEYWORTH demonstrates
3 Feb 2010

Same old story?
'Tempted to conclude that nothing much changed over 28 years'
3 Feb 2010

Tax code frenzy
'How many old folk ever check their codes?'
3 Feb 2010

Executor on trial
'Interesting to compare total penalties raised by IHT department compared to other departments'
3 Feb 2010

Unfinished business?
KEN MOODY considers the loan relationship rules and their application to connected party debt
3 Feb 2010

Pension pain
An employee who earns approximately £200,000 per year is potentially subject to the special annual allowance charge on lump sum pension contributions
3 Feb 2010

Lost loss?
A husband and wife had part-time employment during their retirement and income from furnished holiday lettings. How are property income losses taken into account in calculating a tax credit claim?
3 Feb 2010

Parental relationship
A company operates in the building industry and has some employees and subcontractors. The shares in the company are owned by a holding company, the shares in which are then owned by the director of the subsidiary
3 Feb 2010

New business
The director of a one-man limited company needs mobile phone and internet access for business purposes. What are the tax implications if a contract is signed for ‘bundled’ services and how is any benefit in kind calculated?
3 Feb 2010

New queries, issue 4241
Invoicing early to avoid new higher rate of tax; tax due on sale of basement flats; ensuring a child’s savings are tax free; money laundering obligations
3 Feb 2010