Since 1927 the leading authority on tax law, practice and administration
Issue: Vol 166, Issue 4266
30 Jul 2010
KEITH M GORDON scrutinises the proposed legislation designed to codify the current equitable liability practice
MARK MCLAUGHLIN looks at two income tax anti-avoidance rules potentially affecting receipts of capital
MIKE TRUMAN speaks to John Whiting about his new role as tax director at the Office of Tax Simplification (OTS)
PETE MILLER gives a guided tour of the new legislation relating to distributions
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?
Should accountancy fees for a Denmark-based owner of property in Brighton be subject to UK VAT?
How should the succession be treated when a farm is settled by will on trust?
If a client gives employees free entry into a lottery, with around a one in four chance of winning, what is the tax treatment?
Timing of gain on offshore settlement beneficiary; power to charge VAT on estate; tax on charitable company; CGT on inherited house share
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