Issue: Vol 166, Issue 4275

PHILIP FISHER suggests that if the Lib-Con government invests wisely, there could be hidden riches available

Assets used partly for business and partly for private purposes can cause VAT problems. MIKE THEXTON explains Lennartz accounting

DAVID BARKER and TREVOR WARMINGTON explore the meaning of discovery and how the risk can be managed

RACHAEL DOWN tackles the tax tantrums covered in the Adjudicator’s 2010 annual report

MIKE TRUMAN reports on the 21st birthday celebrations of the Association of Taxation Technicians

Several companies are owned by a client, but only one trades, the rest being dormant. The trading company has been using a dormant company’s VAT registration.

A VAT-registered client originally treated his supplies as exempt from VAT, but was subsequently advised by HMRC that output tax should be paid. Having paid this from his profit, he has now discovered...

A non-UK income tax domiciled client using the remittance basis for 2008/09 has offshore losses for that year. Can these be carried forward to 2009/10 when the arising basis will apply and there are...

A husband has a business idea, but does not have the time to carry this out himself. He intends to employ his wife to perform much of the day-to-day work

UK parent company and offshore subsidiaries; foreign currency gains; GiftAid relief for a donation; determining the nature of income

Plastic to be replaced by paper

SA info for agents

Three-year cap - Fleming - FA 2008, s 121

Tariff amendments

Updated online