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Issue: Vol 167, Issue 4286

Issue: Vol 167, Issue 4286

14 Dec 2010
PETER ARROWSMITH outlines some ill-publicised NIC changes that involve Europe
ROGER JONES looks at nuances in the draft legislation that will put into effect the annual allowance charge in 2011/12
RUFUS THE DOG and RICHARD CURTIS find themselves magically transported into a piratical pantomime
JOHN JEFFREY-COOK reports on what went where when the third Finance Bill of 2010 transmogrified into the Finance (No 3) Act
A family own shares in a property development company and are also the partners in a property investment partnership
A UK taxpayer has been the victim of a ‘boiler room’ share scam where he has been sold shares at an inflated cost. These are now at a negligible value, but is loss relief available?
A farm is owned by the members of a farming family, but part of their interest is apparently owned by a trust created on the death, intestate, of the father
A mother lives in a house, half of which is owned by her children who acquired it from their father when their parents divorced
Relief for professional subscription; entrepreneurs’ relief on public house; reporting rental income received by late mother; late partnership returns
European Council draft directive
Hansard, 6 Dec 2010, vol 520, no 85, col 114W
Change of address
Revenue & Customs Brief 51
Fourth consultation issued
Commission's green paper looks to overhaul
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