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Issue: Vol 167, Issue 4306
25 May 2011
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IN THIS ISSUE
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A nomadic life
Do some of your clients change dwelling house as though moving from one oasis to another? RICHARD CURTIS warns that tax relief can dry up suddenly
We need trust
The relationship between tax advisers and HMRC must be rebuilt, says ANTHONY THOMAS
Exchange rates 2010/11
Figures published by HMRC for the years ended 31 December 2010 and 31 March 2011
Will and widow
Under a client’s will, the plan is that, after his death, his widow will be able to occupy the matrimonial home for 12 months, following which she will have the use of a bungalow for the rest of her...
Estimated earn-out
A client sold his business in 2009/10, with part of the consideration being an earn-out right to 30% of future profits over the following five years
Practice for sale
A husband and wife are to sell their accountancy practice, which has been trading via a limited company for the past 14 years
Non-green fees
A private members’ golf club will be receiving some substantial payments from a mineral water factory that is relocating into their area
New queries, issue 4306
Back garden development; tax treatment of associated companies; gift aid on charitable donations made online; royalties on invention
Update for liability of intra-EU supplies
RCB 20/11 announces change in VAT treatment
In brief, issue 4206
Pensions regime; TIEAs; Toolkits revised; Machine games
Double tax on pensions
Draft anti-avoidance legislation
Student loans and self assessment
Payroll Alliance seeks feedback
Negligible values
Pressac plc
CFCs regime must change, EC tells UK
Lack of compliance with law on free movement of capital
VAT cheats are taxman's newest prey
Latest evasion crackdown expected in summer
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Tax tip: Do your clients provide their workers with a van?
Readers’ forum: Should we leave it to HMRC to invoke discovery provisions?
Readers’ forum: Most efficient way to get tax relief on equipment
Readers’ forum: Tax implications of remitting monies to the UK
Readers’ forum: Supplies invoice issued late
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NEWS
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More collaboration needed to tackle evasion
Views sought on mandating e-invoicing in the UK
Alcohol duty stamp scheme ends in May
Eleven live corporate criminal offence investigations
Interest rates lowered after base rate reduction
DEADLINE DATES
Deadline dates: 6 February 2025
CASES
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UK has no taxing rights over oil profits
Forces exclusion confirmed as not applying
Director worked during period of claim
Main purpose of arrangements was to obtain group relief
Requested records were statutory documents
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This week's opinion: 20 February 2025
More collaboration needed to tackle evasion
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