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Penny Bates
ARTICLES
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Making a disposal
PENNY BATES explains the various circumstances under which a disposal may take place
Personal Tax Planning: Principles and Practice
By Malcolm Finney; £85
Property Taxes 2009/10
By Robert Maas; £119.90
Non-qualifiers
PENNY BATES considers the first principles of the taxation of gains on UK non-qualifying life assurance policies
On the threshold
PENNY BATES returns to first principles with an explanation of the tax charges relating to accommodation and related assets provided by an employer
Tolley’s Tax Cases 2009
By Alan Dolton and Kevin Walton; £106.95
Rest assured
PENNY BATES has a practical look at how to use life assurance in tax planning
Don’t lose out
PENNY BATES provides a refresher course on the use of loss relief for sole traders
Personal Financial Planning Manual 2008/09
By RSM Bentley Jennison; £68
Tax and Jill
PENNY BATES has tax planning points for unmarried couples
What a relief!
PENNY BATES considers how to maximise tax relief on loans to companies and to purchase shares
Crunch time
PENNY BATES considers the tax implications when a company lends money to a director
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Readers’ forum: Impact of voluntary restitution on taxpayers
Practice tip: January struggles
Readers’ forum: Should we add student loan repayments in disclosure?
Readers’ forum: Claiming capital allowances on equipment upgrade
Readers’ forum: Is there VAT on furniture insurance?
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NEWS
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In brief: 21 November 2024
DEADLINE DATES
Deadline dates for December 2024
CASES
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Office servicing business is not a trade
Retrospective application of apportioning a mixed supply
No infringement of human rights
Failure to seek time-to-pay arrangement
Overturned warrant does not guarantee return of documents
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Readers’ forum: Impact of voluntary restitution on taxpayers
This week's opinion: 21 November 2024
Office servicing business is not a trade
Retrospective application of apportioning a mixed supply
No infringement of human rights