Issue: Vol 162, Issue 4187

A client borrows money against the value of a property used for lettings, but what is the effect of falling property prices on the allowability of the interest paid?

What are the implications of units in a unit trust that are acquired during an executry or period of administration? How are these treated under IHTA 1984, s 185 and declared on form IHT35? The...

For a property developer who wishes to let unsold houses, does a transfer to a new company to avoid the disallowance of input VAT cause problems for SDLT and corporation tax? The replies consider the...

Shares in a private trading company were sold for cash, non-qualifying corporate bonds and shares in the acquiring company. Will they be entitled to entrepreneurs' relief on the NQCBs or the shares?...

A company wishes to use its substantial cash reserves to fund a self invested personal pension scheme for the directors, but will this payment be allowed as 'wholly and exclusively' for trading...

from ANNA WREN, Taxes Clear Ltd, Bedford

from RICHARD CURTIS, Taxation

We received an enquiry regarding delays by HMRC in processing tax repayments on paper SA returns

Look to the past with the Tax Advisers Livery Company

Taxpayers can now pay their tax bills by direct debit

Extracts, including CIS payslip

R (on the application of Mercury Tax Group and another) v CRC and others, Queen's Bench Division, 13 November 2008

Quote VAT1 for a 10% discount