Issue: Vol 165, Issue 4249

PETE MILLER looks at Budget 2010 and measures of interest to the corporate sector generally

What did smaller practitioners have to say about HMRC at a recent round table meeting?

Whatever happened to pension simplification? MIKE TRUMAN looks at the bumpy road to retirement following the latest changes

KEITH M GORDON looks at the proposed changes to the DOTAS rules

HMRC are taking an increasingly tough stance towards tax planning, say JONATHAN LEVY and ADAM CRAGGS

'Different circumstances apply where earnings are mainly from the NHS'

No current problem with MoD administering ITEPA 2003, s 638

'One is left to ponder the repetition of history'

Reasons why medics are the 'chosen ones’

A husband and wife are shareholders in a profitable business, but have recently started another limited company that is currently incurring losses

A UK resident, but non-domicile, is a shareholder in an S corporation in the USA

A self-employed doctor sees his patients at three different hospitals, but considers himself based from home where he writes up notes, keeps records and prepares invoices, etc. Are his travel costs...

One of the costs incurred when a lease is renewed is stamp duty land tax. Why should this cost not be tax deductible in the year it is incurred in the same way as other expenses related to the lease...

Capital allowances claim; gain on foreign currency payment; accounting treatment of run-off insurance; income from single premium policies

Issue 39 online