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Issue: Vol 168, Issue 4325
7 Oct 2011
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IN THIS ISSUE
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2
Self-serving?
MIKE TRUMAN summarises your responses to HMRC's tax agents strategy consultation
Big extraction
JACK HOLLYMAN considers various ways of mining profits from a corporate partner
Rattling the cage
HMRC skeleton arguments are a valuable resource and should be available to the public. JAMES KESSLER QC explains why
Multiple attraction
SARA COHEN considers a route to private company share buybacks
Trust tangle
The amount of actual business profits can differ from the amount that is subject to tax, but how does this work for the beneficiary of a trust?
Wrong code
PAYE code number BR was operated in respect of a taxpayer’s secondary employment, but this did not collect the higher-rate tax liability
Corporate partners
A corporate partner can be an effective tax planning device for the self-employed...
Tax at one o’clock
A charity exhibits old aeroplanes and also uses them for flying displays. It intends to import a WW2 plane from the USA
New queries, issue 4325
Will trust; Cash challenge; An attorney’s power; Chill-out room
Getting colder
'If you didn’t ask you didn’t get'
Garden gain
'Stamp duty land tax not taken into account'
Partners and land
'Too much emphasis placed on the business owning the asset'
In brief, issue 4325
EIS approval; Agent copies; Overseas expenses; PAYE due date
More testing for the single compliance process
Four more sites will be added from January 2012
Tutors invited to reveal their full earnings
HMRC launch tax catch-up plan
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READERS'
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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?
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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