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FTSE 100 tax rate drops for fourth year
Blame put on countries' bids to attract corporate revenues
Anger about company taxes “is justified”
Ire should be directed at policymakers, say FTSE chairs
Cup of coffee
Following on from the example set by some of the UK’s large multinational companies, is there a tax advantage available to small businesses from paying a royalty payment to another family member?
Loss relief avoidance scheme shut down
New rules will target exploitation of property business profits
Business faces raft of tax changes
AIA up tenfold for plant and machinery
CTA changes put end to avoidance schemes
Bank levy and patent royalties also targeted
No loan relationship
MJP Media Services Ltd v CRC, Court of Appeal
Polytunnels qualify as plant if not fixed
HMRC concedes point to farmers' union
Retirement plan
Having incorporated an accountancy practice some years ago and given minority shareholdings to two assistants, the owner is now looking to retire
Capital Allowances 2012-13
By Ray Chidell and Ian Sutton; £68.50
Property development
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
Auf wiedersehen
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
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Tax tip: Research and development – subsidised and contracted out claims
Readers’ forum: Tax implications of farmland passed on during mediation
Readers’ forum: Tax implication of undervalue of shares
Readers’ forum: Is there a duty to disclose negligible income?
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NEWS
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Independent schools’ VAT legal challenge fast-tracked
January agent update published
Proposal to destroy original wills abandoned
Delivery drivers latest focus for HMRC
In brief: 23 January 2025
DEADLINE DATES
Deadline dates for February 2025
CASES
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Quay wall functioned as plant, not premises
Event met the charitable objectives
Companies had behaved dishonestly
HMRC’s treatment of appeal was reasonable
Taxpayer acted with reasonable care
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This week's opinion: 23 January 2025
Independent schools’ VAT legal challenge fast-tracked
January agent update published
Proposal to destroy original wills abandoned
Delivery drivers latest focus for HMRC