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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: Unravelling discounted gift trusts
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CASES
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Alternative dispute resolution may assist situation
Property was suitable for use as a dwelling
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Remuneration arrangements not above suspicion
Temporal limit of advance pricing agreement
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This week's opinion: 5 December 2024
Alternative dispute resolution may assist situation
Property was suitable for use as a dwelling
Taxpayer’s application for anonymity rejected
Remuneration arrangements not above suspicion