Issue: Vol 163, Issue 4211

Nobody wins if the last resort of equitable liability is withdrawn, says TaxAid’s ARTHUR HOOK

RICHARD CURTIS may have a po-faced story about home ownership with an horrific ending

KEVIN SLEVIN suggests that some of the problems with HMRC’s internal reviews and the transition to the new Tribunals Service could easily be ironed out

MALCOLM GUNN FTII, TEP explains why those with private property companies should be embarking on some succession planning

An unmarried couple jointly owned a property for 14 years before the woman moves out. The man remains there for five years before moving out and selling his share to the woman who subsequently sells...

A director/shareholder owns the property from which his limited company trades. Rent is received from the company which enables the mortgage to be paid. Is there any way in which entrepreneurs’ relief...

An individual is collecting funds to support an Aids confence in Africa. This is being done through various churches, etc. in the UK. Can tax relief be claimed under gift aid?

HMRC believe that interest has been underdeclared on a client’s tax return, but is the fact that the investigation was started after the expiry of the twelve month enquiry window within the rules?

Entrepreneurs’ relief on furnished holiday let; payments from employee benefit trust; plumber’s invoice; inheritance tax planning

To take account of new appeals process

Draft clauses on leasing arrangements

Securities for May 2009

Hansard, 10 Jun 2009, vol 493, no 88, col 906W

With effect to April 2011

Hansard, 10 Jun 2009, vol 493, no 88, col 909W