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Issue: Vol 164, Issue 4223

Issue: Vol 164, Issue 4223

27 Aug 2009
2008/09 is the first time that the new remittance basis rules will be seen on a self assessment tax return. SAM HART goes back to first principles to clarify the rules
PHILIP FISHER explains why the recession means that companies need to take another look at share options
CRAIG THOMSON discusses two recent tribunal decisions where HMRC asserted that there had been negligent conduct on the part of an adviser
IAIN MACLEOD explains why polytunnels are plant for the purposes of capital allowance claims
A married couple with a substantial residential property portfolio wish to mitigate their potential inheritance tax liability
A company director and secretary receive rental income from their limited company for office space at home. Relief has been claimed on the director’s personal tax return under rent-a-room relief, but...
A consultant provides his services by way of a limited company of which his wife is also a director. Dividends are paid after the husband’s salary has been drawn
A client has purchased a property from his uncle’s estate, apparently at a reduced valuation. The purchase was funded partly by cash with a mortgage used for the balance. The property is to be let out
Entrepreneurs’ relief on sale of shares; possible phantom holiday lettings; implications of non-domicile claim; benefit in kind from former employer
Updated online
FAQs re. brief 30/09
Quarterly VAT return required from 1 January 2010
Additional entries now online
13th edition published
No appeal against Community Housing Association ruling
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