Issue number 4266



Unusual pay practices
Mason v CRC, Upper Tribunal, [2010] UKUT 214 (TCC)
4 Aug 2010

Judicial review
R (on the application of Cart) v Upper Tribunal and ors, Court of Appeal, [2010] EWCA Civ 859
4 Aug 2010

Fair enough?
KEITH M GORDON scrutinises the proposed legislation designed to codify the current equitable liability practice
3 Aug 2010

Tax alchemy
MARK MCLAUGHLIN looks at two income tax anti-avoidance rules potentially affecting receipts of capital
3 Aug 2010

All to play for
MIKE TRUMAN speaks to John Whiting about his new role as tax director at the Office of Tax Simplification (OTS)
3 Aug 2010

Charity begins
A client has both personal and corporate businesses that pay third parties for their contributions. If asked to pay a charity instead, how should this be treated?
3 Aug 2010

Farmer’s trust
How should the succession be treated when a farm is settled by will on trust?
3 Aug 2010

What are the odds?
If a client gives employees free entry into a lottery, with around a one in four chance of winning, what is the tax treatment?
3 Aug 2010

A shopping trip
Should accountancy fees for a Denmark-based owner of property in Brighton be subject to UK VAT?
3 Aug 2010

New queries, issue 4266
Timing of gain on offshore settlement beneficiary; power to charge VAT on estate; tax on charitable company; CGT on inherited house share
3 Aug 2010

Taxing distributions, naturally!
PETE MILLER gives a guided tour of the new legislation relating to distributions
3 Aug 2010

Deadline dates: September 2010
Tax admin highlights of the month
3 Aug 2010



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