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Since 1927 the leading authority on tax law, practice and administration

Issue: Vol 159, Issue 4111

7 Jun 2007
IN THIS ISSUE
REG DAY considers the range of information that is now available to HMRC to check disclosures under the offshore disclosure facility and to target those who do not come forward.
MIKE TRUMAN wonders what it is about Tuesdays that has switched press coverage on tax to overload in recent weeks.
REBECCA MURRAY looks at the new Income Tax Act 2007 provisions relating to the transfer of assets abroad.
ALLISON PLAGER surveys the recent House of Lords report to find out what conclusions it drew about carousel fraud
My clients are the parents of minor children. They have opened bank accounts in their own names and each account is designated by each child's initials to show that the funds are held in trust for the...
Correspondence from readers on topical subjects.
Recently, when approaching Shares Valuation Division for EMI valuations, I have found that they are insisting on agreeing both actual market value (AMV) and unrestricted market value (UMV) per share,...
A client of ours is a self-employed artist and we would appreciate some advice regarding VAT registration. Our client receives monies for sales via his gallery. The gallery acts as an 'agent' for the...
If an initial investment is made into a fund that does not have distributor status and subsequently further funds are added so new shares in the fund are bought, how do the identification rules work...
PTP conference: Tax advice on buying and selling a business.Held on 17 May 2007 in Camborne, reported by Rebecca Cave, director of Taxwriter Ltd.
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