Issue: Vol 167, Issue 4300

MIKE THEXTON examines the tax implications of a property purchase, development and conversion

PENNY BATES explains the various circumstances under which a disposal may take place

ALEX BYRNE wonders if there is time left to kill off the real-time PAYE proposals

A family – parents and three sons – trade as a dairy-farming partnership and are considering the introduction of a limited company to mitigate their income tax liability

The sole director and shareholder of a limited company takes £160,000 from his company by way of dividend and salary. He pays pension premiums of £9,000 p.a. but the company has paid a single premium...

The director of a construction company has purchased a plot of land to construct his private residence. The replies consider the benefit-in-kind implications of his use of company equipment and...

Since moving in together, an unmarried couple have let out one of their properties. They have also recently purchased a jointly-owned property for letting

Entrepreneurs’ relief on disposal of surgical practice; late PAYE returns; tax on undistributed inheritance; incorporating a partnership

'I am surprised that EIM12979 was not mentioned'

Paper copies to be submitted by 28 April

Aim to address barriers to entry and investment

Confirmation of 'test and learn' basis

Agents can complete application on behalf of clients

Revised for manual

Consultation on CT