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tax by numbers
Medical examination
HEATHER MILLER works through calculations in which a partnership takes in new members
Leases unleashed
HEATHER MILLER investigates the rather scary subject of assignments, grants and premiums
A matter of timing
Always consider potential alternative methods of purchase and claims for relief for capital assets, advises HENRY WOOD
Pizzicato’d
HEATHER MILLER reviews the tax treatment of insurance receipts
They don’t like it...
Are you foxed by foreign currency accounts and share purchases? MIKE THEXTON explains the rules
All at sea...
RICHARD CURTIS casts a weather eye over losses and overlap periods
Taking the credit
REBECCA BENNEYWORTH provides a rundown of changes to tax credits
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Tax tip: ULEZ costs
Readers’ forum: Will deed of variation result in stamp duty land tax liability removal?
Readers’ forum: Tax treatment of UK- resident’s growth shares
Readers’ forum: Is there still a VAT advantage to including a booking fee?
Readers’ forum: Change from commercial to residential
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Businesses urged to check VAT details
HMRC wrongly refunding some voluntary class 2 payments
New online service to check state pension entitlement launched
Transitional provision do not apply to carried interest
Loan was an unauthorised member payment