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Transitional rules for chargeable periods that overlap 1 January

A limited company owns the freehold of a block of flats. The roof needs to be replaced and it is proposed that the leaseholders pay £625 per quarter to cover this, in addition to the normal maintenance charges. Will relief be available immediately or only after the repair expenditure is incurred by the company?

AIA up tenfold for plant and machinery

Bank levy and patent royalties also targeted

HMRC concedes point to farmers' union

A management team is anticipating large rewards in a company buyout. CHRIS CHAPPLE looks at potential problems and their solutions

By Ray Chidell and Ian Sutton; £68.50

Can the spouse or civil partner of a dentist become a partner in their professional business? If so, is there then any limitation on the level of profit that might be allocated to them?

Seacourt Developments Ltd (TC2198)

Grant Bowman t/a The Janitor Cleaning Company (TC2284)

Three partners intend to acquire an old house which is currently subdivided into four flats. They plan to renovate the entire property and then sell all four flats separately

P Fisher; S Fisher; A Fisher (TC2021)

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