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tax by numbers
Medical examination
HEATHER MILLER works through calculations in which a partnership takes in new members
Leases unleashed
HEATHER MILLER investigates the rather scary subject of assignments, grants and premiums
A matter of timing
Always consider potential alternative methods of purchase and claims for relief for capital assets, advises HENRY WOOD
Pizzicato’d
HEATHER MILLER reviews the tax treatment of insurance receipts
They don’t like it...
Are you foxed by foreign currency accounts and share purchases? MIKE THEXTON explains the rules
All at sea...
RICHARD CURTIS casts a weather eye over losses and overlap periods
Taking the credit
REBECCA BENNEYWORTH provides a rundown of changes to tax credits
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Readers’ forum: Impact of voluntary restitution on taxpayers
Practice tip: January struggles
Readers’ forum: Should we add student loan repayments in disclosure?
Readers’ forum: Claiming capital allowances on equipment upgrade
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Readers’ forum: Impact of voluntary restitution on taxpayers
This week's opinion: 21 November 2024
Office servicing business is not a trade
Retrospective application of apportioning a mixed supply
No infringement of human rights