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Business

When, where and how may the 10% allowance for furnished lettings be claimed? SARAH SAUNDERS explains
Winding-up petitions from department jump by 57%
J Edoh (TC2438)
MARTIN VERRALL and RACHEL PARKER explain how the substantial shareholding exemption works in practice
J P Whitter (Waterwell Engineers) Ltd (TC2316)
RAY CHIDELL welcomes increased level of annual investment allowances but finds the transitional rules unjustifiably complex
The business of a professional photographer is to be incorporated to avoid a VAT liability on holiday lettings as a result of the combined business income
An accountant prepares the accounts of professional partnerships and prepares the tax returns of the partnership and their partners. Some partners have objected to a proportion of the total fees relating to personal returns being added back
CONOR BRINDLEY explains the continuing relevance of Spargo’s Case
Our client’s wife died and left him 40% of the shares in a small limited company that operates a consultancy business. The other 60% were divided equally between their three adult daughters. Their father is a director of the company and works for it
ROBERT MAAS reveals a strange tax case
Restricting offset of losses could suppress entrepreneurship, says CIOT
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