Income Tax

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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

V Buxton (TC2183)

Basic rate on trivial commutation in hope to assist low-paid

P Fisher; S Fisher; A Fisher (TC2021)

CIOT: 'on or before' requirement will increase costs

The taxpayer reaches the winner's podium as lump sum mileage payments are held not to be earnings. JOHN MESSORE and PETER MOROZ report

A mother and father own 50% of a trading company while their sons own 35% and 15%. The son owning 35% wishes to leave the business and the parents are willing to purchase his shares. They also wish to increase the shareholding of their other son

A limited partnership carries on an investment business. The individual partners each have a very small capital interest in the partnership and have also contributed a large amount that they have raised by way of loans

Workers at risk from being pursued by HMRC, says charity

Up to 250,000 more employers expected to join

The McLaren case and the deductibility of corporate fines go under JESSE CROZIER and RYAN HAWTHORNE’s magnifying glass

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