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?
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...
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?...
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...
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...