Issue: Vol 168, Issue 4311

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 trader using the VAT flat-rate scheme purchased two computers for more than £2,000 in total. One computer was faulty and was returned

A UK resident and domiciled taxpayer wishes to transfer his shares in a UK trading company to a foundation in Jersey

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 transfer of a partnership interest is subject to stamp duty land tax if it is to a ‘property investment partnership’ (PIP)

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