A golf club gives a discounted annual subscription to members who have loaned money to the club. Is this a 'benefit' that should be declared on a tax return or should the club be making a return to...
A husband and wife working abroad had to return to the UK before being away for a complete tax year due to the death of the husband's father. Is this within the 'exceptional circumstances' rule so...
A pizza franchise purchased a yacht used for chartering and by the company directors. The Employment Income Manual and ITEPA 2003, s 205 are reviewed to ascertain exactly what is meant by...
What are the capital allowances that can be claimed on a commercial recycling and composting installation? Is the structure a piece of plant or is it simply the setting in which the business is...