Issue: Vol 164, Issue 4235

SANTHIE GOUNDAR examines the recent High Court decision in A1 Lofts Ltd v CRC

MARK LEE discusses the joys and relevance of tweeting

A recent development in company law has eased decision-making in relation to reducing share capital. DAVID JEFFERY explains

The judge took a pragmatic approach to the application of taper relief in IS Jefferies and LA Jefferies. NICHOLA ROSS MARTIN reports

A discretionary trust used money that had been gifted to it to purchase a 20% share in a property. The other 80% share is owned by the settlor who uses the property as his only or main residence

A company has a large share capital but not enough reserves to pay a dividend. If there is a reduction of share capital under Companies Act 2006 with the creation of a reserve that is then...

A family farming partnership is to be dissolved with one of the partners receiving the farmland in lieu of his capital account

The director of a cash-rich limited company currently owns his car personally, but does little business mileage. Could he release capital by selling the car and arranging for the business to buy him a...

Reporting UK income on non-resident’s return; completing an R40 claim form; ESC A19 claim refused; PAYE assessed on deferred salary

Guernsey and Jersey

Removal of B2B opt-in and opt-out

Claims will be via HMRC site from 1 Jan

More on 64-8s; VAT online; post-transaction valuation checks

Applies to Finnish, Greek and some Irish dividends

HMRC prepare for change to online filing