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Issue: Vol 164, Issue 4235

Issue: Vol 164, Issue 4235

19 Nov 2009
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
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