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Issue: Vol 171, Issue 4387

Issue: Vol 171, Issue 4387

18 Jan 2013
KEVIN PHILLIPS and CHRIS DANES take on the impending new regime for patents
When, where and how may the 10% allowance for furnished lettings be claimed? SARAH SAUNDERS explains
The sanctions planned for real-time information, reviewed by SUSAN BALL

HMRC could do more to improve customer service, says a National Audit Office report - which ALLISON PLAGER scrutinises

MIKE TRUMAN reports on the Court of Appeal’s decision in the employment case of Stringfellows Restaurants
The owner of 25% of a trading company retired and HMRC gave clearances under CTA 2010, s 1044 for a company purchase of own shares to be treated as a capital transaction. The ex-shareholder is now to...
A toy distribution business was acquired many years ago as a transfer of a going concern. The business is not VAT-registered, but the goodwill and customer list may be worth several million pounds
A sizeable home was originally situated in grounds slightly exceeding a hectare, but the owner gave the furthest distant part of the grounds to his children many years ago. The original owner still...
A self-employed individual delivers toys. He receives little cash payment, but the toy manufacturer for whom he carries out this work provides a sleigh and reindeer. How is this to be treated in the...
Charity’s gift; Claim to reduce; Pub conversion; Snowbound
Use form 64-8 to authorise an agent
Tax agreements; Car benefit; VAT rates; SRNs withdrawn; Non-execs
Draft rules published by HMRC as States issues final regulations
Local Working Together network to continue
Payroll Alliance hopes to see 50% regulatory limit
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