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Issue: Vol 166, Issue 4279
29 Oct 2010
ALEX BYRNE thinks the Adjudicator could do more to support taxpayers
Referring to loan relationships, ADAM CRAGGS illustrates the importance of well-presented evidence before the tax tribunal
There have been important capital gains tax changes this year. BARRY HALLAM explains
NICK LLOYD believes community investment tax relief's time may have finally arrived
RACHAEL DOWN reviews the courses served up in the opening debates on Finance (No 2) Bill
JOHN HILL reports on an important case for employers that pay car allowances
A 67-year-old client receives monthly payments of £2,500 from his son to supplement his small state pension. The father’s estate is worth about £685,000
What are the tax implications if a client, personal or business, invests in gold or gold coins?
Since the death of her husband, a widow has lived in the family home, which is owned as to 10% by her and the balance by her four children
Did the down-sizing by a husband and wife into a smaller property affect the assets being passed to a nil-rate band discretionary trust?
Only or main residence election; refurbishment costs on buy-to-let property; notional tax credit on chargeable event; US casino win
Brief 42/10
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Tax tip: Research and development – subsidised and contracted out claims
Readers’ forum: Tax implications of farmland passed on during mediation
Readers’ forum: Tax implication of undervalue of shares
Readers’ forum: Is there a duty to disclose negligible income?
Readers’ forum: Should VAT be charged on export of goods?
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