Issue: Vol 164, Issue 4235

SANTHIE GOUNDAR examines the recent High Court decision in A1 Lofts Ltd v CRC

MARK LEE discusses the joys and relevance of tweeting

A recent development in company law has eased decision-making in relation to reducing share capital. DAVID JEFFERY explains

The judge took a pragmatic approach to the application of taper relief in IS Jefferies and LA Jefferies. NICHOLA ROSS MARTIN reports

The director of a cash-rich limited company currently owns his car personally, but does little business mileage. Could he release capital by selling the car and arranging for the business to buy him a...

A family farming partnership is to be dissolved with one of the partners receiving the farmland in lieu of his capital account

A company has a large share capital but not enough reserves to pay a dividend. If there is a reduction of share capital under Companies Act 2006 with the creation of a reserve that is then...

A discretionary trust used money that had been gifted to it to purchase a 20% share in a property. The other 80% share is owned by the settlor who uses the property as his only or main residence

Reporting UK income on non-resident’s return; completing an R40 claim form; ESC A19 claim refused; PAYE assessed on deferred salary

Guernsey and Jersey

Removal of B2B opt-in and opt-out

Claims will be via HMRC site from 1 Jan

More on 64-8s; VAT online; post-transaction valuation checks

Applies to Finnish, Greek and some Irish dividends

HMRC prepare for change to online filing