Since 1927 the leading authority on tax law, practice and administration
Issue: Vol 168, Issue 4325
7 Oct 2011
MIKE TRUMAN summarises your responses to HMRC's tax agents strategy consultation
JACK HOLLYMAN considers various ways of mining profits from a corporate partner
HMRC skeleton arguments are a valuable resource and should be available to the public. JAMES KESSLER QC explains why
SARA COHEN considers a route to private company share buybacks
The amount of actual business profits can differ from the amount that is subject to tax, but how does this work for the beneficiary of a trust?
PAYE code number BR was operated in respect of a taxpayer’s secondary employment, but this did not collect the higher-rate tax liability
A corporate partner can be an effective tax planning device for the self-employed...
A charity exhibits old aeroplanes and also uses them for flying displays. It intends to import a WW2 plane from the USA
Will trust; Cash challenge; An attorney’s power; Chill-out room
'If you didn’t ask you didn’t get'
'Stamp duty land tax not taken into account'
'Too much emphasis placed on the business owning the asset'
EIS approval; Agent copies; Overseas expenses; PAYE due date
Four more sites will be added from January 2012
HMRC launch tax catch-up plan
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