Business

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To tax, or not to tax: that is the question for termination payments, says HEIDI POON

Heronslea Ltd (TC978)

A husband and wife run a retail business from a property that they own. They now wish to bring their son into partnership, but not as a co-owner of the property

Do love and business mix? ROB DURRANT-WALKER suggests that, with a little care, they can

The employees of a business located about 30 miles from London visit the capital in the evenings to promote the firm

A client sold his business in 2009/10 for cash and non-qualifying corporate bonds

Two of the three partners of a professional partnership would like to mitigate their income tax liabilities and are considering using limited companies to take over their personal interests

Concern is raised as to whether the correct procedures are being followed when dividends are declared by owner-managed companies

A sole director leases a restaurant, but the trade is carried on by his limited company, which also paid the rent. The landlord has started to charge VAT on the rental payments

A US citizen who has lived in the UK for two years is the beneficiary of a US grantor trust and a US non-grantor trust

MIKE EVANS offers an insight into the new CIS penalty structure and what affected businesses might do now to avoid paying excessive sanctions

The director/shareholder of a one-man limited company has a mobile phone contract in his own name but which is used for business purposes

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