Issue: Vol 157, Issue 4067

KEITH M GORDON looks at the regulations which amend the disclosure requirements for income tax, corporation tax and CGT.

SIÂN BEUSCH and STUART ROBB consider some of the tax implications of yacht ownership.

JOHN T NEWTH FCA, FTII, FIIT, ATT examines the dispensation procedure regarding expenses in connection with employment.

RICHARD CURTIS reviews the ninth and tenth sittings of Standing Committee A.

My client makes a regular, almost risk free, profit from the new phenomenon of online betting exchanges. These exchanges mean that users can bet on an outcome in the normal manner, winning a multiple...

My client owns a furnished holiday letting property, for which he paid £200,000, plus £10,000 for the furniture and contents. He has claimed the 10% wear and tear allowance. Occasionally, other...

It is often the case that the business premises are owned outside of a limited company by the directors/shareholders, usually for taxation reasons. However, the potential disadvantage, which is often...

A client owns a long leasehold commercial property which is let to a trade. He wanted to gift a sixth share in the property to each of his two adult children, but did not wish to incur the costs of a...

Correspondence from readers on topical subjects. Interventions We received a courtesy call on 13 July 2006 from HMIT. The Revenue Officer explained that she was working on a 'real time records...

Reported by MIKE TRUMAN