Issue: Vol 163, Issue 4205

MIKE THEXTON gets involved in a disagreement about bank interest and the flat rate scheme

KEVIN SLEVIN hopes that review officers receive a proper training, enabling them to carry out their job impartially

MIKE TRUMAN looks at some calculations by CHARLES PASCOE, which suggest that the extension to three years for loss relief claims may not be as useful as it looks

LINDA PULLAN provides an end-of-year reminder

A client agreed to purchase a property, but was unable to complete due to a lack of funds. The agreement for lease has been assigned to a new purchaser who will pay a lower amount to the vendor, with...

Clarification is required as to what must be declared on returns of expenses and benefit forms P11D. For example, should this include train tickets purchased for business travel? Also, what is the...

An asset is sold subject to a condition. The condition was satisfied and the asset was later reacquired at the same price. Subsequently it was sold at a higher price. Is there an argument that the...

HMRC are seeking a penalty charge from a client where an amount of expenditure has been disallowed. The question of whether such expenditure is revenue or capital has been the subject of differing...

Domicile of French national separated from British husband; partnership planning; researching HMRC precedents; lottery tickets as a benefit

Summary of newsletter 37

Taxation and Corporate Restructuring for Companies in Financial Difficulties

Regulations for compulsory web filing published

Online alerts service highlights schemes

Public consultation on investment trusts

Double taxation agreement with Estonia