Issue: Vol 164, Issue 4223

2008/09 is the first time that the new remittance basis rules will be seen on a self assessment tax return. SAM HART goes back to first principles to clarify the rules

PHILIP FISHER explains why the recession means that companies need to take another look at share options

CRAIG THOMSON discusses two recent tribunal decisions where HMRC asserted that there had been negligent conduct on the part of an adviser

IAIN MACLEOD explains why polytunnels are plant for the purposes of capital allowance claims

A married couple with a substantial residential property portfolio wish to mitigate their potential inheritance tax liability

A company director and secretary receive rental income from their limited company for office space at home. Relief has been claimed on the director’s personal tax return under rent-a-room relief, but...

A consultant provides his services by way of a limited company of which his wife is also a director. Dividends are paid after the husband’s salary has been drawn

A client has purchased a property from his uncle’s estate, apparently at a reduced valuation. The purchase was funded partly by cash with a mortgage used for the balance. The property is to be let out

Entrepreneurs’ relief on sale of shares; possible phantom holiday lettings; implications of non-domicile claim; benefit in kind from former employer

Updated online

FAQs re. brief 30/09

Quarterly VAT return required from 1 January 2010

Additional entries now online

13th edition published

No appeal against Community Housing Association ruling