Issue: Vol 165, Issue 4240

7 Jan 2010

IN THIS ISSUE

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Is tax becoming too politically motivated, ask LESLEY STALKER and PAUL WEBB

Coming to a client near you? KEVIN SLEVIN witnesses the end of furnished holiday letting relief as we know it

IAIN MACLEOD discusses the question of appeals against the refusal of CIS gross payment registration for compliance failures

GAVIN FERNANDES explains the process and tax issues to consider when incorporating a dental practice

Dairy Farmers of Britain – loss relief

A sole trader who operates a dance school puts on an annual charity event. How should the funds raised be treated for tax purposes to ensure that relief is obtained?

A non-domiciled but UK resident individual has lived in the UK for seven out of the last nine years. Can losses on overseas investments be set against UK capital gains?

A company wishes to buyback its own shares, but from a corporate shareholder. Will this be treated as capital or income in the shareholder’s hands?

A company director draws a small salary and substantial dividend income. Which is the best way to pay pension premiums: personally or by the company?

Care home owners’ VAT repayment claim; buying out spouse’s shares in company; pre-letting expenses; does split year treatment apply?

Tax collected as a result of investigations

Returns filed via web

Pensions info revised

Revised guidance on treaty non-residence

Change follows ECJ decision in VNLTO case

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