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Since 1927 the leading authority on tax law, practice and administration

Issue: Vol 158, Issue 4082

2 Nov 2006
RICHARD CURTIS suggests that practitioners might like to take part in an e-filing survey.
PAUL TUCKER highlights the attractions and costs of using a PAYE settlement agreement.
RICHARD CLARKE explores HMRC's new guidance for the tax and National Insurance treatment of tips and troncs
ANDREW HUBBARD explains how the Tenon approach has worked with HMRC's interventions initiative.
Our clients trade as a partnership and own a restaurant. They take wine out of the business to consume at home. HMRC, applying Sharkey v Wernher 36 TC 275, claim that the market value that the clients...
Correspondence from readers on topical subjects.
My clients run a professional partnership and have a limited company owned by the partnership which has carried on a part of their business for many years. The limited company acquired the practice of...
Client X acquired at arm's length and for full consideration a residential property (this was not his main residence or sub-let) in September 1985 and in June 1991 he gifted 50% to his wife....
My client commutes daily to and from his home in Jersey to carry out the duties of his employment in the UK. Assuming that he leaves the UK each day before midnight, even though he may be in the UK...
Reviewed by Brian Lawless
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