Hamilton & Kinneil (Archerfield) Ltd & others (TC3485)
Howden Joinery Group (TC3396)
Renewable heat incentive payments and taking them into account for tax purposes
Do micro-businesses need a separate, simpler tax system?
Tax issues to consider on the incorporation of a general partnership
An incorporated members’ social club allows visitors to attend functions that it holds. At some of these events most of the participants are non-members. The club has now started to make money from these functions
HMRC anticipates in-year fines for late-filed returns
By Mark McLaughlin and Jackie Anderson; £95; paperback; 496 pages, Bloomsbury Professional
R Murray (TC3474)
Director A owns 16% of the shares of a trading company. The fortunes of the company have declined and she intends to resign and to gift shares to the other shareholders and directors. Director A would like to hold over any chargeable gain
The latest attempt to clarify statutory renewals allowance issues
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