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Issue: Vol 164, Issue 4216

Issue: Vol 164, Issue 4216

9 Jul 2009
How can we improve the legislative process to distil and clarify Parliament’s intentions, asks VINCENT ORATORE
MARTIN EDHOUSE and SIMON PRIOR consider the correct tax treatment of a woodlands’ grant that HMRC believed to be fully taxable
ALLISON PLAGER reviews the eleventh, twelfth and thirteenth sittings of the Public Bill Committee
NEIL WARREN considers some practical examples of when VAT needs to be charged to customers on expenses and others that qualify as a disbursement
Can the loss that has accrued on a flat used as a main residence be crystalised so that it can be set against any future gains?
A company shareholder is considering waiving the repayment of a loan that he made many years ago to a close company. He would wish a bank guarantee to be removed.
A client and his wife wish to convert a barn into a property suitable for use as holiday lettings. How can capital gains tax and VAT liabilities be minimised?
Rights have been disposed of to a connected person for no consideration. Does this transaction and the valuation need to be declared to HMRC?
Selling on a service to a third party; director pays a company debt out of her salary; entrepreneurs’ relief on sale of shares; company reorganisation
New place-of-supply rules effective from 1 January 2010
Royal assent given
New HMRC guide
Document praised for focus on taxpayers' rights
HMRC receives 1,288 queries
Consultation on false self-employment in construction industry
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