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Issue number 4265
Taxation Educational Supplement, July 2010
Results of May's CIOT and ATT exams
29 Jul 2010
Hard cases
MIKE TRUMAN looks at the implications for the courts and legislators of the heart-rending Atkinson and Talentcore
27 Jul 2010
Oh, the hokey cokey
Given the recent changes in capital gains tax, ROBERT MAAS considers whether property should be in or out of a company
27 Jul 2010
Not such a good fit
JAN ELLIS examines the effect of the current capital gains tax regime on employee shares
27 Jul 2010
ISAs and foreign status
A UK taxpayer has become non-UK resident and intends to transfer stocks out of an ISA. The tax implications of such a transfer are considered
27 Jul 2010
Double donor
The beneficiary of a £1 million estate is thinking of making a charitable donation of £100,000. He also has annual employment income of £200,000
27 Jul 2010
Surgical operation
A self-employed surgeon wonders whether he should carry on his business via a limited company to mitigate his income tax liability, but the health provider for which he works is reluctant to change his contract
27 Jul 2010
Any sympathy?
The employee of a bank has a mortgage from his employer to assist in the purchase of buy-to-let properties, but P11D forms show that a large benefit in kind has accrued. Can this be set against the rental liability?
27 Jul 2010
Flying solo
Practitioners should embrace technology, says ANNE FAIRPO
27 Jul 2010
New queries, issue 4265
Employer’s car lease taken over by employee; VAT and membership fees; pensions anti-forestalling measures; entrepreneurs’ relief on sale of company
27 Jul 2010
Whose assets?
Re Ahmad (Deceased), Chancery Division
27 Jul 2010
Pensions review
Revenue seeking volunteers
26 Jul 2010
