Issue: Vol 168, Issue 4323

ANDY WELLS considers capital allowances and embedded fixtures in light of a recent tribunal decision

KEITH PARKHOUSE explains the advantages of an election to receive foreign scrip dividends

MIKE TRUMAN reports on a roundtable discussion about relationships with HMRC, sponsored by Professional Fee Protection

RICHARD CURTIS covers the latest meeting of the Tolley Tax Practitioners’ Group

A property owner who lives in London has been offered a substantial sum to vacate her property during the Olympic Games. However, she will have to make financial inducements to her two lodgers to also...

A dressmaker’s turnover has fallen below the VAT deregistration threshold and she is considering whether to deregister

A client who has not previously been an author has written a book. Could the expenses and any losses be set against her other income from self-employment?

Three sisters have inherited a house. One of them has suggested to the others that she be allowed to live there until her death, in return for which the property will then pass to her sisters’...

A foreign field; Good money after bad; Interesting charge; Hundred-acre farm

'Consulation process is tarnished'

Change in VAT rate largely responsible

AAM letters; Isle of Man; Italy; RPI; SAYE bonus rates

Doubts raised about meaning of 'adequate' paperwork

Terms of Paymex ruling relate to all arrangements

Tuition fees will not be taxed