Arguments in support of the control premium
Interim report plans to patch up “fiscal footwear”
Should new firms be lining up to claim relief under the R&D and patent box schemes?
The implications of Finance Bill 2014’s changes to rules for mixed partnerships
MCashback Software 6 LLP (TC3061)
A business is likely to make substantial investments in plant and machinery in the period towards the end of 2014, before the annual investment allowance reverts from the temporary limit of £250,000 to £25,000
Harvey’s Jersey Cream Ltd (TC3045)
Littlewood Hire Ltd (TC2975)
The partners in a medical practice wish to claim capital allowances in respect of the surgery premises, which is owned by the partnership. But by claiming the allowances, the doctors’ taxable income may fall below the qualifying level for NHS seniority payments
CRC v Bosher, Upper Tribunal (Tax and Chancery Chamber)
Two partnerships have merged on a day that corresponds with neither of their accounting dates. Advice is required on the effect of this on the basis periods and the impact of the introduction of corporate partners into the merged business
A partner in a farming partnership has died and the agreement states the partnership must come to an end, but the two remaining partners are continuing to carry on the business, sharing profits equally