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Issue: Vol 166, Issue 4266
30 Jul 2010
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IN THIS ISSUE
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2
Fair enough?
KEITH M GORDON scrutinises the proposed legislation designed to codify the current equitable liability practice
Tax alchemy
MARK MCLAUGHLIN looks at two income tax anti-avoidance rules potentially affecting receipts of capital
All to play for
MIKE TRUMAN speaks to John Whiting about his new role as tax director at the Office of Tax Simplification (OTS)
Taxing distributions, naturally!
PETE MILLER gives a guided tour of the new legislation relating to distributions
Charity begins
A client has both personal and corporate businesses that pay third parties for their contributions. If asked to pay a charity instead, how should this be treated?
A shopping trip
Should accountancy fees for a Denmark-based owner of property in Brighton be subject to UK VAT?
Farmer’s trust
How should the succession be treated when a farm is settled by will on trust?
What are the odds?
If a client gives employees free entry into a lottery, with around a one in four chance of winning, what is the tax treatment?
New queries, issue 4266
Timing of gain on offshore settlement beneficiary; power to charge VAT on estate; tax on charitable company; CGT on inherited house share
Cider change
With effect from 1 September
HMRC energy
Real-time consumption
JVCC minutes
77th meeting
Contest winner
July's best online comment
EU makes move to VAT e-invoicing
First step to reduce technological burden
HMRC 'very pleased' with LDF progress
419 sign-ups not enough, claims law firm
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READERS'
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Tax tip: Employee share awards and internationally mobile employees in the UK
Readers’ forum: Tax treatment of compensatory payment
Readers’ forum: Extending a business trip for private holiday
Readers’ forum: Difficulty of trying to prove a negative
Readers’ forum: Is there VAT on late payment interest or is it extra rent?
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