Income Tax

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Next Distribution Ltd and others (TC2100)

Consequences of holding company funds in a private bank account

DAVID KIRK reflects on the quirks of the construction industry scheme

Readers consider whether donations made by local residents to a church, on the land of which they park their cars, might be subject to a gift aid declaration

Two years ago, a sole trader property development consultant advised on the sale of land for redevelopment to a client and was paid his full fee for this. The landowner has now sold the property for a considerable sum and consideration is given to whether an unexpected success fee paid to the adviser is taxable

A partnership that has made substantial capital allowances claims on fixtures at its premises is to be incorporated. Advice is required on the interaction of CAA 2001, s 187A, which requires the value to be fixed, and s 266, which relates to connected parties

New service aimed at new and expanding firms

New HMRC letter could be first SMEs know of shake-up, claims tax expert

By Victoria Todd and Robin Williamson; £29.95

J Flanagan (TC2161)

Linslade Post Office and General Store (a firm) (TC2136)

‘Free’ fuel is a bad deal for employers and employees alike, warns RAY CHIDELL

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