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Issue: Vol 167, Issue 4309

Issue: Vol 167, Issue 4309

17 Jun 2011
MICHAEL BLAKE warns advisers and farmers not to take business property relief for granted
The hard edges of the proposed statutory residence test have reassured MIKE TRUMAN
MICK RUSE updates and expands the valuation rules of thumb published in November 2005
RICHARD CURTIS reviews the ninth, tenth and eleventh sittings of the Public Bill committee and its deliberations on the Finance (No 3) Bill 2011
An inventor has a record of successful inventions that have been sold and have gone on to generate substantial revenue
A company that owns a business park lets part of the site to another company. No rent is charged because the companies would be associated if it was
If charitable payments are made under gift aid from a joint bank or credit card account, what are the implications if the account holders pay tax at different rates?
A couple sold part of their garden to their limited company which constructed a house on it. The company has been unable to sell the property and is letting it and claiming loss relief on its reducing...
Tax treatment of Irish domicile’s income; US tax due on UK salary; holdover relief on shares in farming business; payroll and new employee
HMRC explain common reasons for rejection
System outage; Debt cap; SA361; RPI; Zero rating
Response to tax credits condoc
Charitable legacies could benefit from 36% levy
Taskforce investigates tax evasion
Condoc proposes 45 days as clearest timescale so far
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