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Library page: Tax basics/Tax by numbers

04 November 2009
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Run-down of Taxation's occasional series of feature articles

Tax basics

A can of worms
SAM HART goes back to first principles with a look at accounting dates and their taxation effects

Going out in style
FRANCESCA LAGERBERG and AMY READ consider the end-of-year planning issues that are relevant for a tough new tax year

Boost for VCTs?
PETER HANN explains the various advantages of investing in venture capital trusts

Adding Pepper
You don’t agree with HMRC’s interpretation of the tax law? XIMENA MONTES MANZANO explains when the principle that was established in Pepper v Hart can be applied

On the threshold
PENNY BATES returns to first principles with an explanation of the tax charges relating to accommodation and related assets provided by an employer

Cheque it out
2008/09 is the first time that the new remittance basis rules will be seen on a self assessment tax return. SAM HART goes back to first principles to clarify the rules

Cool pools
MIKE THEXTON takes a dive into the capital gains tax treatment of share transactions

Tax by numbers

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

Not enough fingers
NICHOLA ROSS MARTIN gets to grips with the complicated pensions tax relief reform

Timely reminder
MARK ACKRILL gives readers a wake-up call in relation to discretionary income trusts, and suggests making distributions now

You really got me
PETER RAYNEY looks at future cash extraction for owner-managed companies under the 50% super tax regime

Don’t lose out
PENNY BATES provides a refresher course on the use of loss relief for sole traders

For this relief?
MIKE TRUMAN looks at some calculations by CHARLES PASCOE, which suggest that the extension to three years for loss relief claims may not be as useful as it looks

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