How to challenge fines for late submission of PAYE and CIS returns
Tread carefully when buying commercial property
Is the value of shares in a subsidiary eligible for business property relief?
Ascertaining capital allowances pooling requirements on a building to be sold
A man who pretended to be a solicitor in an attempt to get a sizable debt quashed for another taxpayer has been jailed for 22 months.
Unemployed Nicholas Moss, who pretended to work for a London-based law group, forged a court document that purported to come from a High Court judge cancelling £19,000 in arrears to HMRC.
He also represented his ‘client’ at Willesden County Court, where a judgment was awarded in favour of the Revenue for the tax debt.
Issue 18 in summary
Thames Valley Payroll Ltd (TC4063)
Can an employee ownership trust be combined with a management buyout?
Mitigation of liabilities on inter-company transfers and director loans
Pontardawe Inn Ltd, and VAT issues raised by business sale transactions
J Thorne (TC3851)
Business premises renovation allowance for conversions to holiday lets