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Issue: Vol 167, Issue 4298

Issue: Vol 167, Issue 4298

23 Mar 2011
HEATHER MILLER reviews the tax treatment of insurance receipts
…two to go. MIKE TRUMAN is looking for the answers to his next questions in our Right to a Reply campaign
The USA has announced an amnesty. DAVID TREITEL considers the implications for American taxpayers in the UK
A company paid £10,000 in cash for building work, presumably to avoid a ‘VAT surcharge’ for a non-cash payment. The builder has now settled outstanding VAT liabilities with HMRC and the company wishes...
The management of OldCo wish to take over the company from the present shareholders and plan to do this via NewCo
Clarification is requested on the allowability of repair expenditure shortly after a property is purchased. Is this allowable revenue expenditure or must it be treated as a capital expense?
A non-dom has set up an offshore trust of which one of the beneficiaries is resident in the UK. Questions include the gift of income from one beneficiary to another and the implications of dividends...
Reporting VAT rebate for direct tax purposes; restarting a struck-off company; PAYE due on payments to carer; inspection of client’s records
Brief 16/11 covers interim application
File before 4 April
Withdrawal date
Indexation article
New guidance for employers
Effect from 6 April 2011
IPCC consultation
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