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Business

Productions need incentives too, warns media expert
IAIN MACLEOD explains why polytunnels are plant for the purposes of capital allowance claims
A client has purchased a property from his uncle’s estate, apparently at a reduced valuation. The purchase was funded partly by cash with a mortgage used for the balance. The property is to be let out
It has been suggested that charitable donations should be made by way of a limited company, but is there a tax issue if the company director were then to rent a privately-owned villa to the charity?
Enterprise Management Incentives criteria to be expanded
MIKE THEXTON explains when and how to claim tax relief under the enterprise investment scheme
HMRC drop plans to simplify calculations
A new minimum interest rate on tax repayments of 0.5% is to be introduced
ALLISON PLAGER reviews the eleventh, twelfth and thirteenth sittings of the Public Bill Committee
A company shareholder is considering waiving the repayment of a loan that he made many years ago to a close company. He would wish a bank guarantee to be removed.
A client and his wife wish to convert a barn into a property suitable for use as holiday lettings. How can capital gains tax and VAT liabilities be minimised?
RICHARD CURTIS reviews the ninth and tenth sittings of the Public Bill Committee’s Finance Bill debate
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