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Curran (TC2194)
HMRC fails to contact thousands about new regime
The tax treatment of wine is examined by TOBY CROOKS
Our client’s wife died and left him 40% of the shares in a small limited company that operates a consultancy business. The other 60% were divided equally between their three adult daughters. Their father is a director of the company and works for it
ROBERT MAAS reveals a strange tax case
Finance Bill 2013
Restricting offset of losses could suppress entrepreneurship, says CIOT
Transitional rules for chargeable periods that overlap 1 January
Commonsense view of reasonable excuse claims
Goldsmith (TC2197)
The potential problems when contributions are maxed out and losses arise are scrutinised by RICHARD CURTIS
A limited company owns the freehold of a block of flats. The roof needs to be replaced and it is proposed that the leaseholders pay £625 per quarter to cover this, in addition to the normal maintenance charges. Will relief be available immediately or only after the repair expenditure is incurred by the company?
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