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Issue: Vol 168, Issue 4311
5 Jul 2011
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IN THIS ISSUE
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2
Scrip, DRIP, CRIP
MIKE THEXTON explains various alternatives to a cash dividend
A good StaRT
KEITH M GORDON may be persuaded of the benefits of a statutory residence test
Digging for riches
ANNE REDSTON kicks off a series of occasional articles on the principles of ancient tax cases
On its way
ALLISON PLAGER reviews the final sittings of the Public Bill Committee’s debates on the Finance Bill
Strings twisted
A father purchased a property for his daughter’s use after the deaths of himself and his partner. Following a disagreement, the court has held that the property is held in trust by the daughter
Jersey foundation
A UK resident and domiciled taxpayer wishes to transfer his shares in a UK trading company to a foundation in Jersey
Trees and PIPs
A transfer of a partnership interest is subject to stamp duty land tax if it is to a ‘property investment partnership’ (PIP)
The VAT computer
A trader using the VAT flat-rate scheme purchased two computers for more than £2,000 in total. One computer was faulty and was returned
New queries, issue 4311
Benefit game; Aussie apportionment; Farming finish; Reg or non-reg?
In brief
Debts and PAYE; China DTA; Academies; VAT rulings
Cost sharing exemption consultation launched
Government looking at implementing European VAT cost sharing exemption
Revenue's bi-monthly news round-up published
Items include an update on form P85, news of a live trial of certain Revenue forms, and guidance on CT online filing
Consultation on CFC regime launched
The aim is to make the UK more competitive
End-of-year reconciliations begin in July
HMRC will deal with overpayment cases first
ICAS introduces new tax qualification
Course created to meet the changing needs of profession
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READERS'
FORUM
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Tax tip: Work from home allowance
Readers’ forum: Is there an alternative to using time apportionment?
Readers’ forum: Tax liability on paying out distribution to members
Readers’ forum: Should taxpayers submit form VAT652?
Readers’ forum: Does option to tax on land also apply to buildings?
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CASES
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Rental income disclosure was unprompted
Ignorance of the law is an excuse
Clear winner but costs reduced for other factors
Company was not resident in the US for treaty purposes
Collagen-based drink was a beauty product
MOST POPULAR
Rental income disclosure was unprompted
Ignorance of the law is an excuse
Clear winner but costs reduced for other factors
Company was not resident in the US for treaty purposes
Collagen-based drink was a beauty product