Issue: Vol 163, Issue 4200

CHRIS HART explains the current state of play concerning the valuation of goodwill for SDLT and capital gains tax purposes

The subject of tribunal reform and HMRC’s internal review system are scrutinised by RICHARD MANNION

CHRISTOPHER WALLWORTH bids a fond farewell to the General Commissioners

JOHN JEFFREY-COOK explains how over two centuries the Special Commissioners moved from making assessments to hearing appeals

Three clients form a limited company to acquire the freehold of a property in which they each lease a flat. The company then grants leases to the clients. What are the stamp duty land tax and other...

An engineer sets up a UK limited company, which will carry on a business in Australia. The client has moved to Australia and has some sources of income in the UK. He also has an overdrawn loan account...

Three shareholders and directors have loaned money to a company that has ceased to trade and has no funds. They are considering another business venture. Should the new business be carried on by the...

A partner replaces a loan in his own name that was used to buy into a partnership with a mortgage on a property in the joint names of himself and his wife. If the interest is paid from a joint bank...

Can contracts constitute goodwill?; transferring land to company director; loan of car to sportsman; treatment of FURBS pension on owner’s death

New technical and operational process guidance

Summary of changes to domicile and residence rules

HMRC change interpretation of unlimited access to leisure facilities law

Keep up to date with new regulations and legislation

Feb '09

New format reaches end of first cycle