Income Tax

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Parties responsible for premises must register by 1 January

Orchid Properties v HMRC (No 2) (TC02323)

Because HMRC seem to be taking an increasingly long time to process claims to repayment of overpaid CIS payments, a company is setting off the excess against corporation tax by including this on the corporation tax return

Shares-for-rights is a squalid and disreputable idea, says MIKE TRUMAN

HEATHER MILLER laments the demise of extra-statutory concession C16

Payerti.org is independent of taxman

D Knowles (TC2199)

Sloane Robinson Investment Services Ltd (formerly Sloane Robinson Investment Management Ltd) (TC2132)

'Profit and loss should be offset against each other before cap is considered'

JI HAO ZHANG looks at the reliefs available on a loss of money invested in a business

An art gallery is run by a charity. Membership of the charity entitles the member to invitations to private views and to a discount on goods purchased in the shop run by the charity’s trading subsidiary

A taxpayer had an underpayment of income tax for 2008/09 which HMRC advised would be collected by a PAYE code number adjustment for 2011/12. This was not done and no further recovery action has been taken

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