Issue: Vol 169, Issue 4357

MARK MORTON reviews a decision about incidental expenditure on the installation of plant and machinery

PETER RAYNEY navigates the long and winding road of a corporate demerger case study

JEANETTE EDMISTON and ROSS MCNAUGHTON discuss the effect of changes to rules relating to claims for fixtures on newly acquired buildings

MIKE TRUMAN is unimpressed by HMRC’s reaction to our ‘I am not a customer’ campaign

A husband and wife each own one-third of the other’s company, owning the other two-thirds themselves. The companies operate in completely different markets, but the spouses each help out in the...

Apply from 1 June

RPI; Toolkits revised; Letters exchanged; Student loans; Pensions; Landfill tax

Consultation on Budget measures

May be subject to CGT

Claims on old-style R68(i) will not be processed

Employee threshold increased to fewer than 250

Repayments; Agent engagement; Viewing P2s online; Tax credits guidance; Construction industry scheme refunds; Nil P35 email acknowledgements

IIT hails 'good news' for its 600 members

R Sutton (TC1606)

Munaf Patel t/a Cleggs Lane Service Station (TC1865)