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Issue: Vol 167, Issue 4291
4 Feb 2011
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IN THIS ISSUE
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Twenty years on...
NEIL WARREN gives practical examples of how large amounts of VAT and SDLT can be saved if an option to tax election is revoked after two decades
Spotlight on reviews
How is HMRC’s internal process panning out? ALLISON PLAGER reports
Happy new year?
ALEX BYRNE wonders whether the recently submitted tax returns will bring more or fewer enquiries
Agent status terminated
MIKE TRUMAN reports on a judicial review case with wide importance for agents and their relationship with HMRC
Taxi, van or car
Hackney carriages are eligible for the annual investment allowance, but is this true of all types of taxi?
Art nouveau
A client is considering the purchase of a new property for use as an art gallery
Corporate partners
Two of the three partners of a professional partnership would like to mitigate their income tax liabilities and are considering using limited companies to take over their personal interests
Bankruptcy bills
A client has been made bankrupt and there appear to be conflicting requests for paperwork and records from the Official Receiver and HMRC
New queries, issue 4291
Bringing son into the family business; dividend payments to directors; tax treatment of termination payment; VAT on personalised car number plate
Dormant accounts
FAQs for practitioners
Official rate
Frozen for 2011/12
Survey on real-time information
Payroll Alliance seeks opinions of advisers and employers
Offshore penalties could reach 200%
Charges linked to tax transparency of country involved
Pension penalties
Draft order for comment
Mauritius
Recognised stock exchange
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READERS'
FORUM
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Tax tip: Temporary workplace relief and the self-employed
Feedback: 17 April 2025
Readers’ forum: Tax effect of leaving the UK on life assurance policy
Readers’ forum: Will executors be able to claim residence nil rate band on death?
Readers’ forum: What is the tax position if company is liquidated?
PREPARE YOURPRACTICE FOR 2025: 4 TIPS FOR A SMOOTH TAX FILING SEASON
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NEWS
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New self-assessment claims to be made online or on paper
Tax treatment of double remittances has not changed
Consultation postponed on predevelopment costs
Office for Value for Money will focus on ‘mega projects’
Savers must act now to avoid penalties
DEADLINE DATES
Deadline dates for May 2025
CASES
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Annex provided self-sufficient accommodation
No breach of fiscal neutrality
Hypothetical contract was one of employment
Overclaimed input tax on motorcycles
Selling delays due to lockdown