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A partnership that has made substantial capital allowances claims on fixtures at its premises is to be incorporated. Advice is required on the interaction of CAA 2001, s 187A, which requires the value to be fixed, and s 266, which relates to connected parties
New service aimed at new and expanding firms
Linslade Post Office and General Store (a firm) (TC2136)
Romark Jewellers Ltd (TC2114)
DAVID WHISCOMBE looks at how the benefits can be enjoyed
New chapter to bring together guidance on anti-avoidance rules
A failed attempt to avoid the tax charge on loans to participators is analysed by MIKE TRUMAN
Hoardweel Farm Partnership (TC2097)
Apply to all journeys from first of month
New Image Training Ltd (TC2146)
Can lessons can be learned from a recent First-tier Tribunal decision on a joint venture, asks RICHARD CURTIS
Firms' proposals have been statistically unacceptable
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