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Issue: Vol 159, Issue 4094

8 Feb 2007
IN THIS ISSUE
KEITH M GORDON disagrees with this figure and suggests that a benevolent Chancellor would scrap the apparently low, but actually expensive, income tax starting rate.
STEPHEN DEGNAN looks at the major changes to the 2006-07 tax return SA100 resulting from the pensions simplification legislation.
COLIN KENDON sets out the rules for the tax effective acquisition of a private company.
LIESL FICHARDT scrutinises the Government's attempts to limit claims for tax paid by mistake.
Our prospective client has set itself up as a UK limited company and has acquired a luxury ocean-going yacht which will be used for commercial charter, thus incurring a significant amount of input...
I have a client who is an individual and who owns some commercial premises that are rented out to a tenant. He has now been offered a substantially increased rent by another prospective tenant and in...
I have a client who is resident, ordinarily resident, but non-domiciled in the United Kingdom. She is therefore taxed on her foreign income on the remittance basis. Her offshore portfolio manager who...
I act for a farming partnership, which is comprised of two brothers and their wives, and one of their sons. The assets of the partnership include two separate farms (although the results of both are...
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