Issue: Vol 166, Issue 4270

The case of Goldberg demonstrates why proper representation is so important, says MIKE TRUMAN

PETE MILLER suggests that there has been a change of approach to the associated companies rules and the small profits rate

RORY MULLAN suggests that when moving within the EU, UK nationals resident in this country may be at a disadvantage

NEIL WARREN and RICHARD CURTIS consider practical tax and VAT issues in relation to vehicles used by a business

A partner is retiring from a farming business which will then be run by his two brothers. The partnership agreement specifies that he will be paid 80% of the open-market value of the partnership land...

An individual owns 15 properties and these are let on shorthold tenancies. The client spends one to two days each week dealing with his letting business, but wishes to transfer these to a limited...

An investment property is to be given by a father to his son. The son and the son’s girlfriend will use the property as their main residence

A UK-based business installs refrigeration equipment here and abroad

Capital allowances on green energy projects; only or main residence claim; tax due on dividend from German company; gifting EIS shares to son

New guidance from ICAEW, CIOT and STEP

Another update for August

July 2010

19th edition

New series of forms

No erroneous zeros, please