Issue: Vol 166, Issue 4261

NIGEL EASTAWAY explains the tax rules that apply to visiting entertainers and sports personalities

With a higher rate on the way, NEIL WARREN believes that tax advisers should give more priority to VAT in the future

DAVID TREITEL explains why US citizens abroad have to take care to meet their tax obligations

FRANCESCA LAGERBERG considers what the Chancellor’s speech served up for enterprise

A mother, father, daughter and son-in-law run a business in partnership. The balance sheet includes a property that was used for the business, but which has been let out for the past 12 years

Two brothers farmed in partnership, but had informally separated the working assets between themselves on a 50:50 basis some years ago and now carry on two separate businesses.

A husband and wife own adjoining semi-detached properties and have done so for 30 years. They have been married for the past five years and the properties have been converted into one large property

A holding company owns a trading subsidiary, which is making profits of £200,000 to £300,000 per year. The possibilities of how the group might be restructured as one company are reviewed

Owner-directors’ home office costs; benefit on occasional use of company car; property management company surplus; interest on underpaid tax

Employers to be able to notify HMRC electronically

Article on use of subsidiary tax certificate R189K

Summer and autumn

18th issue

Revenue & Customs Brief 28/10

Non-UK residents included