As more farming clients are making significant trading profits, the potential advantages of incorporation must be considered. Advice is required on the herd basis aspects
J R Swanston (TC3350)
Even tribunals and courts can have difficulty differentiating between reality and fantasy
Issues relating to follower notices and accelerated payments in cases of marketed avoidance
Hok Ltd and other reductions of individuals’ tax rights
Standfast Corporate Underwriters Ltd (TC3322)
Advisers can be reassured by the Court of Appeal’s judgment in Mehjoo
H Mehjoo v Harben Baker (a firm) and Harben Baker Ltd, Court of Appeal
The new tax and National Insurance (NI) rules on offshore employment intermediaries will take effect from 6 April.
With regard to offshore intermediaries:
Download the Tolley Tax summary
Each Taxation writer provides a tetrad of analyses of the chancellor’s announcements
Eclipse Film Partners No 35 LLP v CRC, Court of Appeal