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Issue: Vol 168, Issue 4317

Issue: Vol 168, Issue 4317

15 Aug 2011
RICHARD HARVEY and IVAN WOOLGROVE on the practical implications of the new associated companies rules
JOHN NEWTH considers whether a change in the law could reduce confusion regarding self-employment and employment
Are withdrawals from insurance bonds income for IHT purposes? JOHN WOOLLEY has HMRC’s definitive answer
ANNE REDSTON explains substitution, sham and the Supreme Court’s decision in the recent Autoclenz case
JACK HOLLYMAN explains how tax and NIC liabilities follow expenses payment methods
The partners of a farming partnership acquired farmland which has been leased to a connected farming company for 30 years. The company has erected buildings on the land, but the lease is due to expire...
A husband and wife purchased a buy-to-let property. The husband later became a 50% taxpayer and the property was transferred into the wife’s sole name. She wishes to withdraw capital from the business
A limited trading company is owned equally by four shareholders. One of the shareholders has recently agreed to sell his shares by instalment payments
A nurse is employed by an agency and substantial expenses claims have been made for travelling and subsistence in relation to his three different workplaces for 2009/10
Achieving closure; Consultancy claim; A commensurate fee; Final training
Monegasque VAT; Charitable deeds; SPs update; US OVDI
Draft SI relates to manufactured overseas dividends
Tax dues must be paid by 27 Sep
Two condocs set out plans for VAT and registrations
HMRC promise sympathetic advice
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