Issue: Vol 147, Issue 3806

The Revenue's Shares Valuation Division has stated that the official view is that section 105(1), Inheritance Tax Act 1984 (business property relief) applies to a business or an interest in a business...

The query published in Taxation, 26 April 2001 at page 102 concerned the possibility for a tax deduction for sums recharged to a United Kingdom subsidiary for the 'cost' of stock options granted by a...

The query published in Taxation, 19 April 2001 at page 76 concerned the possibilities for obtaining mortgage interest relief by transferring a mortgage onto a recently inherited property which the...

  Taxation, 22 March 2001 included an article by Mike Down and Mike Thexton at pages 593 to 596 concerning the ability of a director to deduct the costs of working from home under section 198, Taxes...

The published replies to Query T15,788 (see Taxation, 19 April at page 75) are somewhat remarkable in that both contain errors. The query considered the possibilities for a husband, employing his wife...

Upton (trading as Fagomatic)