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'OTS must keep on top of small business issues'

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

A H Field (Holdings) Ltd (TC1800)

First Nationwide v CRC, Court of Appeal

ROB DURRANT-WALKER explains the corporation tax treatment of life assurance investment bonds

Proposal brings UK in to line with overseas rivals

In which the author takes a trip with HMRC’s free, online, corporation tax-filing software

Consultation on draft guidance

Also suggests self-certification process for employee share schemes

Seascope Insurance Services Ltd (TC1664)

Farnell Electronic Components Ltd (TC1440)

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Tax tip: Relief on tax-advantaged arrangements Feedback: 17 October 2024 Readers’ forum: Mitigating IHT on farmhouse inheritance? Readers’ forum: Does gift on death create reservation of benefit? Readers’ forum: Capital gains tax for giving shares?

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Business owners considering exit strategies Employment expense claims must be made by post Registration guidance for private schools published Confirmation of agent codes required Downloaded return forms will be accepted by HMRC

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Deadline dates for November 2024

CASES

Lack of privacy for annex to be a single dwelling Anonymisation permitted due to risk to family overseas Rules of the scheme must be followed Same income taxed twice in error Repairs did not affect suitability for use as a dwelling

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This week's opinion: 17 October 2024 Business owners considering exit strategies Employment expense claims must be made by post Registration guidance for private schools published Confirmation of agent codes required

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