Issue number 4247



Yours for the taking
CAMILLA WALLACE looks at chattel leasing and how to avoid taxable benefits
17 Mar 2010

The dating game
MIKE TRUMAN is fed up with having to write the same article year after year
17 Mar 2010

A statutory mugging
ROB DURRANT-WALKER wonders if HMRC are carrying a concealed weapon within the draft legislation on working with agents
17 Mar 2010

Fancy a drop?
RICHARD HOLME and OLA MAJCHERCZYK consider whether there can be a better tax shelter than investing in wine
17 Mar 2010

Distressing VAT
Due to a paperwork error, a client was assessed to VAT of £40,000, but this was subsequently repaid. The tax was paid by the client’s export agent, who then accepted a refund of only £8,000 in full and final settlement.
17 Mar 2010

Our man in tax
A British diplomat has been assigned to an overseas posting and will be not resident in the UK. He has let his house and the rental income is dealt with under the non-resident landlords scheme
17 Mar 2010

Quota query
Farming clients have agricultural quotas that have become of negligible value. Can relief be obtained against income?
17 Mar 2010

Slicing it
A client is the director of a successful one-man limited company and a partner in a loss-making butchers’ shop. The company has loaned £60,000 to the shop. How should this be treated?
17 Mar 2010

New queries, issue 4247
Closing down a FURB scheme; key man insurance; capital allowances due on commercial property; US limited liability corporation
17 Mar 2010

Global income
Hansard, 4 Mar 2010, vol 506, no 50, col 1337W
15 Mar 2010

False self-employment
Consultation comments now online
15 Mar 2010

Zero rating not allowed
CRC v Lunn, Upper Tribunal (Tax and Chancery)
15 Mar 2010



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