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Issue: Vol 167, Issue 4295

Issue: Vol 167, Issue 4295

3 Mar 2011
Are you foxed by foreign currency accounts and share purchases? MIKE THEXTON explains the rules
PETER PENNEYCARD shows why it is important to make sure that correspondence to HMRC is correctly headed
To tax, or not to tax: that is the question for termination payments, says HEIDI POON
JONATHAN LEVY and MATTHEW GREENE summarise the likely course of an HMRC criminal investigation
The directors and shareholders of a company wish to replace the sales director (who is also a shareholder). This director will remain in employment, but in another role, and a compensatory payment...
The taxpayers own and live on a small-holding where farming is carried on, but at a loss. A substantial offer has been made to purchase part of the property for a housing development
A client incurred expenditure on an item of capital equipment in the final period of trading. Is the annual investment allowance claimable in respect of this?
Is it correct that, unlike demands for payment of tax, National Insurance contribution arrears are limited to six years?
Claiming VAT surcharge from company; arranging shares for employees; income from offshore trust; property improvement costs
Details of how facility will work in practice
Includes articles on iXBRL
Notice 700 updated
Checks signal a hardening attitude, claims adviser
Spotlight 11 published
Hansard, 17 February 2011, vol 523, no 121, col 948W
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