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A property originally owned by a grandmother was left to the client’s father and his sisters and then to the client and his sister. The client’s aunts were allowed to live in the property for as long as they liked
An otherwise unconnected individual and a limited company own a newly built commercial building which they let out. They are registered as partners for VAT purposes
A trading company has substantial cash balances of about £300,000, share capital of £70,000 and a capital redemption reserve of £30,000. The shareholder/director wishes to extract £100,000 of the cash balance from the company
M Singh (TC1544)
M Stolkin (TC1667)
M Gilbert t/a United Foods (TC1542)
Experts warn of 'woolly' figures and 'draconian' legislation
McLaughlin (TC1870)
Z Hamar (TC1529)
KEVIN SLEVIN looks at new guidance that should reduce advisers’ worries about ER
JENNY NELDER outlines the basics of share valuation for taxation purposes
HMRC could be bound by Jan ‘03 guidance, says Tax Faculty
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