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JOHN WARD discusses the capital allowances that can be claimed on farm buildings
Can additional tax relief be claimed on slurry systems, asks JOHN WARD
HMRC highlight schemes that fail to meet commercial requirements
A business is involved in arranging accommodation for competitors and supporters at the 2012 London Olympic Games. A retainer is received as well as commission payments that are potentially refundable if the games are cancelled. How these payments are to be taxed and the implications of UITF40 are examined
Lion Co (TC295)
IAIN MACLEOD discusses the question of appeals against the refusal of CIS gross payment registration for compliance failures
R J Taylor; N Haimendorf (TC277)
A UK buy-to-let property is owned by a company registered in the British Virgin Islands. The director is not resident or domiciled in the UK. A charge to UK income tax will arise on the rental income
Strongwork Construction Ltd (TC236)
Whitby and Ball (TC255)
Comments sought on update of manuals
New zero rating for electric motors
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