Issue: Vol 164, Issue 4234

In light of the forthcoming 50% income tax rate, MIKE THEXTON considers the tax treatment of compensation and the effect of a change of accounting date

The trust and openness called for by Dave Hartnett in his Hardman lecture has to work both ways, says MIKE TRUMAN

REBECCA ARMOUR and JOHN McLEAN look at the capital gains tax treatment of employee benefit trusts when share options are exercised

Avoidance: will there ever be a happy ending? ALLISON PLAGER reports from a joint CIOT/ARC meeting

JOHN NEWTH submits that all is not lost when home alterations and improvements are made to accommodate working at home

A firm of builders will be carrying out work in France and intend to purchase, renovate and sell a property while there. The work will be carried out by their British subcontractors

A company wishes to sell two of its three divisions and intends to reclassify existing shares as A and B shares. The B shares relating to two divisions will be sold, but as they will have been held...

One of the partners in an LLP wishes to mitigate his higher rate income tax liability and plans to transfer part of his share in the business to a limited company owned by him and his personal...

A charity is registered in the UK and its trustees meet here. However, it has no UK premises and its operations are all carried out abroad. Audit work is carried out abroad by a UK firm of...

Treatment of accumulated trust income; let property owned by UK non-resident; first year allowance claim for taxi; converting a car to a van

Change from 1 December

Late-payments factsheet available

231,000 arrangements

For taxpayers who face difficulties meeting their obligations

Non-business organisations in danger of being excluded