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A ‘golden hello’ payment is made to a partner on his joining a partnership. Is this subject to tax and, if so, is it as an income or capital payment? It seems unlikely that goodwill is being introduced and it seems more likely that this may be a payment of a higher profit share for the first year as a partner.

Ennstone plc

Only 31% of SMEs familiar with BPRA: report

PETER RAYNEY looks at future cash extraction for owner-managed companies under the 50% super tax regime

A lady wishes to pass her business to her daughter who is currently employed by her. If the business is transferred in stages, will the pre-owned assets charge apply and will business property relief be lost if part of the business is left in her will?

'Staged approach to VAT is preferable'

A builder is planning on taking his daughter into partnership with him, but is concerned about the value of the business and how this might affect the various potential tax liabilities that could arise

A director/shareholder owns the property from which his limited company trades. Rent is received from the company which enables the mortgage to be paid. Is there any way in which entrepreneurs’ relief can be protected?

PENNY BATES provides a refresher course on the use of loss relief for sole traders

'Final, final' deadline is set

MIKE TRUMAN looks at some calculations by CHARLES PASCOE, which suggest that the extension to three years for loss relief claims may not be as useful as it looks

Kellogg Brown & Root Holdings (UK) Ltd v CRC, Chancery Division, 24 March 2009

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