Issue: Vol 165, Issue 4247

CAMILLA WALLACE looks at chattel leasing and how to avoid taxable benefits

MIKE TRUMAN is fed up with having to write the same article year after year

ROB DURRANT-WALKER wonders if HMRC are carrying a concealed weapon within the draft legislation on working with agents

RICHARD HOLME and OLA MAJCHERCZYK consider whether there can be a better tax shelter than investing in wine

A client is the director of a successful one-man limited company and a partner in a loss-making butchers’ shop. The company has loaned £60,000 to the shop. How should this be treated?

Farming clients have agricultural quotas that have become of negligible value. Can relief be obtained against income?

A British diplomat has been assigned to an overseas posting and will be not resident in the UK. He has let his house and the rental income is dealt with under the non-resident landlords scheme

Due to a paperwork error, a client was assessed to VAT of £40,000, but this was subsequently repaid. The tax was paid by the client’s export agent, who then accepted a refund of only £8,000 in full...

Closing down a FURB scheme; key man insurance; capital allowances due on commercial property; US limited liability corporation

Hansard, 4 Mar 2010, vol 506, no 50, col 1337W

Consultation comments now online

HMRC to enforce payment of debts in litigation

Replaces Revenue & Customs Brief 29/09

Two changes in Brief 10/10

£10,000 limit on ‘faster’ service