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Issue: Vol 168, Issue 4313
18 Jul 2011
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IN THIS ISSUE
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Checks to run on test-and-learn basis
HMRC publish responses to records-review condoc
Evidence sought on IT/NICs ops merger
Integration has potential to remove economic distortions, say ministers
OTS to scrutinise pensioners and shares
Two new tax reviews announced
Right to appeal
Robert Clark (TC1164)
Off-the-shelf avoidance
Pike (TC1151)
Entrepreneurs’ Relief: a Guide for Accountants
By Kevin Slevin; £155 (plus £5.70pp)
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READERS'
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Tax tip: Using bypass trusts to maximise flexibility
Tax tip: The statutory residence test
Readers’ forum: Does a benefit-in-kind charge arise on the use of a horse?
Readers’ forum: Transferring shares from subsidiary to holding company
Readers’ forum: Dealing with overage rights on a post-death sale
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NEWS
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Concerns grow over incoming National Insurance increases
Transfers were intended to reduce inheritance tax
New advisory fuel rates from March
Online sellers receive a nudge
Effect of reforms on property in trust
DEADLINE DATES
Deadline dates for March 2025
CASES
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Home loan scheme found to be effective
Commercial reality determines outcome
Arrangements were notifiable under DOTAS
No chance appeal would succeed
Bankruptcy order annulled due procedural irregularity
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How R&D tax relief has become central to supporting private sector innovation
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Temporary labour supply chains
Time limits and behaviour
Tax tip: Using bypass trusts to maximise flexibility