Issue: Vol 165, Issue 4241

MICK RUSE has some observations about HMRC’s Shares and Assets Valuation

NEIL WARREN considers some practical challenges for those businesses that must file VAT returns digitally from 1 April 2010

Computing the tax liabilities of older taxpayers can be a complex task, as REBECCA BENNEYWORTH demonstrates

KEN MOODY considers the loan relationship rules and their application to connected party debt

'How many old folk ever check their codes?'

'Tempted to conclude that nothing much changed over 28 years'

'Interesting to compare total penalties raised by IHT department compared to other departments'

The director of a one-man limited company needs mobile phone and internet access for business purposes. What are the tax implications if a contract is signed for ‘bundled’ services and how is any...

An employee who earns approximately £200,000 per year is potentially subject to the special annual allowance charge on lump sum pension contributions

A company operates in the building industry and has some employees and subcontractors. The shares in the company are owned by a holding company, the shares in which are then owned by the director of...

A husband and wife had part-time employment during their retirement and income from furnished holiday lettings. How are property income losses taken into account in calculating a tax credit claim?

Invoicing early to avoid new higher rate of tax; tax due on sale of basement flats; ensuring a child’s savings are tax free; money laundering obligations

No CGT to pay on total net gains equal to annual exempt

Borrowers can opt out of PAYE deductions

See an example of before and after