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Income Tax

Weiser (TC2178)
By Ray Chidell and Ian Sutton; £68.50
Claims for “use of home as an office” costs can cause uncertainty...
Can the spouse or civil partner of a dentist become a partner in their professional business? If so, is there then any limitation on the level of profit that might be allocated to them?
Hansard, 12 November 2012, vol 553, no 68, col 2W
HMRC to form electronic data link with DWP

Payroll Alliance poll seeks better understanding of outlay

Seacourt Developments Ltd (TC2198)
Grant Bowman t/a The Janitor Cleaning Company (TC2284)
MIKE TRUMAN analyses the Upper Tribunal’s judgment in UBS AG & Anor v HMRC [2012] All ER (D) 179
Three partners intend to acquire an old house which is currently subdivided into four flats. They plan to renovate the entire property and then sell all four flats separately
Hansard, 5 November 2012, vol 552, no 63, col 444W
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