What is the basis for the tax relief on repairs and replacements in an hotel? Can relief be claimed on a replacements basis or should the expenditure be capitalised and capital allowances claimed? The...
A UK executive is seconded to the USA, but subsequently decides to return to the UK and is made redundant. A termination payment is made, but is this taxable under ITEPA 2003, s 62 or s 401? The...