Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration
Issue: Vol 168, Issue 4311

Issue: Vol 168, Issue 4311

5 Jul 2011
MIKE THEXTON explains various alternatives to a cash dividend
KEITH M GORDON may be persuaded of the benefits of a statutory residence test
ANNE REDSTON kicks off a series of occasional articles on the principles of ancient tax cases
ALLISON PLAGER reviews the final sittings of the Public Bill Committee’s debates on the Finance Bill
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
A UK resident and domiciled taxpayer wishes to transfer his shares in a UK trading company to a foundation in Jersey
A transfer of a partnership interest is subject to stamp duty land tax if it is to a ‘property investment partnership’ (PIP)
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
Benefit game; Aussie apportionment; Farming finish; Reg or non-reg?
Debts and PAYE; China DTA; Academies; VAT rulings
Government looking at implementing European VAT cost sharing exemption
Items include an update on form P85, news of a live trial of certain Revenue forms, and guidance on CT online filing
The aim is to make the UK more competitive
HMRC will deal with overpayment cases first
Course created to meet the changing needs of profession
back to top icon