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Income Tax

C Thacker (TC2367)
By David Kirk; £68.50
J Edoh (TC2438)
Report says securities should be more marketable for employees
MARTIN VERRALL and RACHEL PARKER explain how the substantial shareholding exemption works in practice
Guidance on handing difficulties with getting details of client’s ex
J P Whitter (Waterwell Engineers) Ltd (TC2316)
Marcia Willett Ltd (TC23010)
RAY CHIDELL welcomes increased level of annual investment allowances but finds the transitional rules unjustifiably complex
The business of a professional photographer is to be incorporated to avoid a VAT liability on holiday lettings as a result of the combined business income
An accountant prepares the accounts of professional partnerships and prepares the tax returns of the partnership and their partners. Some partners have objected to a proportion of the total fees relating to personal returns being added back
CONOR BRINDLEY explains the continuing relevance of Spargo’s Case
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