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Issue: Vol 163, Issue 4210

Issue: Vol 163, Issue 4210

28 May 2009
TERRY JORDAN provides a brief guide to the taxation of potentially exempt transfers
ROGER MURAY and JOHN MACKAY consider the effect of the proposed changes to tax relief on pension premiums
MIKE TRUMAN looks at the progress towards a taxpayers charter and is not happy with what he sees
BARBARA ALLEN and ANDREW PATTERSON look at funding employee benefit trusts
Company B has charged Company A for the use of its employees. Both are VAT registered, but Company B has not charged VAT on this service.
In the year ended 28 February 2005, a company purchased goodwill from an unrelated partnership and amortisation has been claimed. Can HMRC now open an enquiry into the value of the goodwill?
Can surgeons or medical practitioners incorporate their private practices in circumstances where the companies then act alone or in partnership? And can family members hold shares in these companies?
A sub-postmaster operates his business – a post office, bank agency and food store – through the format of a limited company. How should his personal salary from the Post Office be treated if this is...
Pre-owned asset charge on business transfer; tax treatment of Wimbledon debentures; subcontractors’ expenses; loan to company no longer trading
New guidance from Charity Commission
Extracts on payrolling benefits and PAYE online
Drafts of three clauses
New interpretation follows Lords' judgment in Newnham case
Incorrect information issued
New advisory figures for company cars
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