Issue: Vol 156, Issue 4045

KEVIN MILLER considers the various potential advantages and disadvantages that may arise from the use of a composite company.

Phillip Henwood relates a recent VAT tribunal case which was eventually settled prior to the actual hearing.

The rewrite of the indirect tax legislation relating to the option to tax is discussed by MARC SELBY CTA, AIIT, solicitor.

DAVID BOWES considers a valuation issue in relation to unquoted company shares arising from the new pension rules.

PHILIP FISHER considers what happens to enquiries made to HMRC and the chances of receiving a timely reply.

An old friend has been asked to chair a committee which discusses rural affairs in his county. The post comes with an honorarium and he has asked me whether this is taxable income. My initial reaction...

Our client recently commenced self-employment as an installer of television equipment for shows, exhibitions, etc. He employs labourers and others to lift heavy equipment. They only work for a few...

Our local football club client operates through a limited company. In August 2001, it invited individuals to subscribe for £50 shares; £10 payable on application and further payments of £10 to be made...

Associated companies; curtilage; VAT; FRS5; Correspondence from readers on topical subjects.

We act for a non-domiciled individual who came to the UK in 1991 and took up full-time employment with the UK subsidiary of a multi-national company, whose holding company is resident in Switzerland. ...

Rebecca Cave reviews Tottel's Tax Aspects of the Purchase and Sale of a Private Company's Shares, October 2005, price £72.95