Doing the rounds
A CIOT round table on the Tax Health Plan brought together HMRC, tax advisers, medical professionals – and MIKE TRUMAN
10 Mar 2010

Leaving on a jet plane
CHRISTOPHER STONE explains the implications of Gaines-Cooper v HMRC for non-residence
10 Mar 2010

Lack of will
Transfer pricing abuse is a massive global problem, argue RICHARD MURPHY, ALEX COBHAM and RAYMOND BAKER
10 Mar 2010

Foundations in the spotlight
ALAN BINNINGTON and RICHARD BROOKS contrast the taxation of foundations and trusts
10 Mar 2010

The Thresh thriller
SANTHIE GOUNDAR reviews the curious case of Desmond John Thresh and explains why a property transfer with his company was not a profit of his employment
10 Mar 2010

Croatian conundrum
A Croatian domiciled but UK resident taxpayer owns a property in Croatia that is let. Her mother has a power of attorney, receives the rental income, declares this personally and pays Croatian tax on this income
10 Mar 2010

Under sail
The director of a one-man limited company is a keen sailor. If the company paid his sailing club fees, would this be a taxable benefit in kind or would the exemption in ITEPA 2003, s 261 apply? Alternatively, if the club had a corporate membership would this affect the tax position?
10 Mar 2010

VAT penalty
A business calculates that an error in its VAT calculations has resulted in an underpayment of £3,000. If this is paid by the business on its return for a subsequent VAT quarter does a penalty charge arise?
10 Mar 2010

Needful things
A trust receives no income and it is assumed that, in such circumstances, HMRC do not need to be informed of its existence. However, what is the position for inheritance tax purposes?
10 Mar 2010

New queries, issue 4246
Lease renewals and professional fees; doctor’s base of work and travel costs; declaring US income on UK return; using tax losses from second company
10 Mar 2010

BPSS
Time to pay passes £5bn
8 Mar 2010

Loss relief
Hansard, 2 Mar 2010, vol 506, no 48, col 1020W
8 Mar 2010

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