The tax implications and possible pitfalls when a charity becomes involved in trading activities.
Changes in the treatment of income from buy-to-let properties.
Taking the position of a partner who disagrees with the outcome of an enquiry into a partnership return
By Keith Gordon; £68.50; paperback; 240 pages; second edition; Claritax Books
Stamp Duty Land Tax
Stamping Down
David Whiscombe wonders whether the changes to stamp duty land tax for partnerships do what it says on the tin.
DAVID YOUNG and DAVID WHISCOMBE present some notes on main residence elections.
IT HAS ALWAYS puzzled us that the plural of mouse is mice, the plural of louse is lice, but the plural of house is houses. Perhaps we should not be surprised; the only thing with more inconsistencies and vagaries than the English language is our tax legislation. It is therefore entirely unsurprising that the legislation which covers the tax relief on private residences should be full of strange quirks and complications.