Issue: Vol 157, Issue 4069

DAVID SWEETING reviews the extended verification of VAT registration applications and asks if this might be a step too far.

PHIL BERWICK puts the HMRC 'interventions' under the microscope.

KEVIN NICHOLSON looks at the tax implications when the growth of the company has reached a stage where additional capital is required.

The eleventh and twelfth sittings of Standing Committee A's deliberations on the Finance Bill are explored by ALLISON PLAGER.

PETER LEGG summarises the exemptions that are available to mitigate potential inheritance tax liabilities.

MIKE TRUMAN looks at the D'Arcy case and asks what it tells us about purposive construction.

The taxation of a premium payable under a short lease is dealt with in ITTOIA 2005, Chapter 4. Section 279 deals with a sum payable 'instead of the whole or part of the rent for a period', but as far...

Our client company has traded successfully for 15 years and owns its trading premises. There is the possibility of selling the trade in the near future (i.e. in less than twelve months) for...

My client sold a piece of land for £40,000 and received a cheque from the purchaser six months before any contract was drawn up. The payment was in the tax year before the contract was made. I have it...

Our client has a bed and breakfast business. He and his family live on the premises and there are ten rooms available for customers. The property purchase was largely financed by a commercial loan and...

LexisNexis Conference: 'Tax Avoidance in 2006', 15 May 2006. The second instalment of points reported by Matthew Hutton, Chartered Tax Adviser. Speakers quoted:Patrick Cannon, Barrister, 15 Old...