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Companies

HMRC concedes point to farmers' union
Having incorporated an accountancy practice some years ago and given minority shareholdings to two assistants, the owner is now looking to retire
By Ray Chidell and Ian Sutton; £68.50
Three partners intend to acquire an old house which is currently subdivided into four flats. They plan to renovate the entire property and then sell all four flats separately
Clients trade through a limited company which makes approximately £100,000 a year. The company also owns farmland with a potential gain of about £10m if planning permission is granted. The clients plan a move to Germany
A limited partnership carries on an investment business. The individual partners each have a very small capital interest in the partnership and have also contributed a large amount that they have raised by way of loans
The current tax year could be very beneficial for investments in the SEIS, says DAVID JEFFERY, but there are pitfalls
Purolite International Ltd (TC2152)
Osborne and Schäuble call for international cooperation
A limited liability partnership will be paid a success fee by an overseas client in the form of share options. Advice is required on the accounting and tax treatment of these
The McLaren case and the deductibility of corporate fines go under JESSE CROZIER and RYAN HAWTHORNE’s magnifying glass
JP Whitter (Waterwell Engineers) Ltd (TC2316)
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