Issue: Vol 163, Issue 4192

NEIL WARREN considers VAT measures that can help the financial position of a business during the economic downturn

MIKE TRUMAN ponders not just a March but also an April of lost Wednesdays

ROBERT ARGLES provides an overview of business property relief and how this can alleviate the burden of inheritance tax

MARK MCLAUGHLIN CTA (Fellow), ATT, TEP looks at HMRC’s plan to give ESC C16 legislative effect

A company’s directors provide public relations advice to corporate clients, making equal withdrawals from their business. What is the position if one of their clients decides that the duties performed...

The VAT flat rate scheme includes ‘other business services’ and ‘activities not listed elsewhere’. What is the difference between these categories and what are the implications if the wrong category...

Can the members of a choral society make their monthly subscriptions under the gift aid scheme? Are the members giving or receiving a service by way of membership?

When exactly are pension premiums considered to have been paid for corporation tax purposes? Is it when the cheque is written or only when it has been cleared?

Sale of unsold flats to company directors; VAT on food from sandwich bar; PAYE and publican’s benefits; Hackney carriage plates

A question of competency

'If the work has not been carried out for an agreed fee, then arguably the fee is not ascertained at the time of completion of the service'