Revisiting an old tax case concerning the difference between income and capital expenditure
A limited company intends to purchase a dog that will be used for promotional purposes. The animal will be taken home in the evenings and at weekends by one of the directors
Apportioning tax relief between business and private use
Reviewing the proposals for the BPRA
NIGEL RAINER and TONY LLEWELLYN discuss the latest developments in capital asset management.