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Income Tax

ITV Services decision confirms technical view of regs says taxman
Hansard, 17 February 2011, vol 523, no 121, col 948W
Heronslea Ltd (TC978)
ITV Services Ltd (TC836)
Figures apply from 1 March 2011
A limited company has two otherwise unconnected shareholders. One owns 70% of the shares, while the other owns 30%. They wish to draw unequal dividends, but not by way of dividend waiver
A finance company has purchased a personal car registration plate with the initials of its director and wishes to claim tax relief on the basis that this advertises the business
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
PHILIP FISHER highlights both a challenge and an opportunity for employers of expatriate employees
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In 2010/11, a retired medical practitioner received a pay award which was back-dated to 2004
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