Issue: Vol 164, Issue 4216

9 Jul 2009

IN THIS ISSUE

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How can we improve the legislative process to distil and clarify Parliament’s intentions, asks VINCENT ORATORE

MARTIN EDHOUSE and SIMON PRIOR consider the correct tax treatment of a woodlands’ grant that HMRC believed to be fully taxable

ALLISON PLAGER reviews the eleventh, twelfth and thirteenth sittings of the Public Bill Committee

NEIL WARREN considers some practical examples of when VAT needs to be charged to customers on expenses and others that qualify as a disbursement

A client and his wife wish to convert a barn into a property suitable for use as holiday lettings. How can capital gains tax and VAT liabilities be minimised?

Can the loss that has accrued on a flat used as a main residence be crystalised so that it can be set against any future gains?

A company shareholder is considering waiving the repayment of a loan that he made many years ago to a close company. He would wish a bank guarantee to be removed.

Rights have been disposed of to a connected person for no consideration. Does this transaction and the valuation need to be declared to HMRC?

Selling on a service to a third party; director pays a company debt out of her salary; entrepreneurs’ relief on sale of shares; company reorganisation

New place-of-supply rules effective from 1 January 2010

New HMRC guide

Royal assent given

Document praised for focus on taxpayers' rights

HMRC receives 1,288 queries

Consultation on false self-employment in construction industry

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