Ensuring entrepreneurs’ relief when two of four directors retire
Partnerships’ role in private client tax planning
Samarkand Film Partnership No 3 & others v CRC; R (on the application of Samarkand Film Partnership No 3) v CRC; R (on the application of Proteus Film Partnership No 1) v CRC, Upper Tribunal
CRC v Munir & others, Chancery Division of the High Court
A shareholder wishes to maximise the return on increasing income
How to terminate a partnership’s unfunded and unapproved pension scheme
M Michiels (TC4357)
C Jordan, Upper Tribunal (Tax and Chancery Chamber)
VAT’s mini one-stop shop is ill conceived for small firms
The Pensions Regulator has announced plans for a new auto-enrolment solution to help employers that currently use HMRC’s basic PAYE tools.
The proposals, set out in a consultation document, explain how pensions officials would prefer for employers to buy appropriate payroll software, rather than rely on the Revenue’s free offering, which will not be updated to provide automatic enrolment functionality.
Will roll-over relief apply when a new company is owned by a new partnership?
Capital allowances available on second-hand assets
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