Since 1927 the leading authority on tax law, practice and administration
Issue: Vol 169, Issue 4340
3 Feb 2012
ANITA MONTEITH considers the practical problems when using iXBRL to file company accounts and tax returns
MIKE FLEMING raises concerns about the proposed introduction of a self assessment system based on the Danish model
ROB DURRANT-WALKER looks at the capital gains implications for partners’ profits
PAUL HOWARD rakes over the draft legislation for the new seed enterprise investment scheme
A business manufactures plant and machinery for sale and leasing
Married couples and those in civil partnerships may commonly hold property as joint tenants
A wedding venue operation is run by a client, via his limited company. The functions take place at a stately home, which is owned by the client’s brother who is resident abroad
A UK-resident but non-domiciled individual receives a pension from abroad and seeks advice on the UK income tax implications
Crore values; Farming changes; Partnership poser; Overseas benefits
'More needs to be said about the inheritance tax analysis'
'I wondered if HMRC’s headline was not one-sided'
'Leaver statement' plan abandoned
Official rate; CFCs legislation; CT600 updated; Notice 48 ESCs; Pensions limit
37,460 submissions in busiest day’s rush hour
'Most payments will come within same circumstances'
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15
READERS'
FORUM 
Tax tip: Employee share awards and internationally mobile employees in the UK
Readers’ forum: Tax treatment of compensatory payment
Readers’ forum: Extending a business trip for private holiday
Readers’ forum: Difficulty of trying to prove a negative
Readers’ forum: Is there VAT on late payment interest or is it extra rent?
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