Issue: Vol 164, Issue 4236

KEITH M GORDON summarises the PBR announcements relating to pension contributions

Disappointed by the pre-Budget report? Things can only get worse. CHRIS WILLIAMS makes his annual visit to Father Christmas in search of relief

MIKE TRUMAN crams for the CIOT London Branch quiz

No great changes, just some minor adjustments to the works. PETE MILLER looks at the corporation implications of the pre-Budget report

Aspects of the pre-Budget report, highlighted by ALLISON PLAGER

A father is subject to tax on the income of a bare trust established for his children. If he does not recover this tax payment from the trustees, has he in effect made a potentially exempt transfer in...

A company wishes to purchase its own shares by transferring a property to the share vendor as consideration. The HMRC manuals appear to indicate that this will not qualify as a ‘purchase of own...

A UK subsidiary of a US parent is carrying out work in the UK on behalf of an offshore ‘sister’ company to whom all receipts are paid and all costs charged

As there will be 53 Mondays in the 2009/10 tax year, does this mean that a recipient would be subject to tax on 53 weeks’ worth of state pension payments?

Obtaining second nil-rate band; combining FYA and AIA; making a limited company partner with a sole trader; company’s beneficial payments

Brief 74/09 deals with transition period

Simplified approach allowed for calculating base cost for disposals

Support will continue, pledges PM

DTA signed

Ad complaint upheld