Issue: Vol 168, Issue 4317

RICHARD HARVEY and IVAN WOOLGROVE on the practical implications of the new associated companies rules

JOHN NEWTH considers whether a change in the law could reduce confusion regarding self-employment and employment

Are withdrawals from insurance bonds income for IHT purposes? JOHN WOOLLEY has HMRC’s definitive answer

ANNE REDSTON explains substitution, sham and the Supreme Court’s decision in the recent Autoclenz case

JACK HOLLYMAN explains how tax and NIC liabilities follow expenses payment methods

A nurse is employed by an agency and substantial expenses claims have been made for travelling and subsistence in relation to his three different workplaces for 2009/10

A husband and wife purchased a buy-to-let property. The husband later became a 50% taxpayer and the property was transferred into the wife’s sole name. She wishes to withdraw capital from the business

The partners of a farming partnership acquired farmland which has been leased to a connected farming company for 30 years. The company has erected buildings on the land, but the lease is due to expire...

A limited trading company is owned equally by four shareholders. One of the shareholders has recently agreed to sell his shares by instalment payments

Achieving closure; Consultancy claim; A commensurate fee; Final training

Tax dues must be paid by 27 Sep

Monegasque VAT; Charitable deeds; SPs update; US OVDI

Draft SI relates to manufactured overseas dividends

Two condocs set out plans for VAT and registrations

HMRC promise sympathetic advice