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Issue: Vol 169, Issue 4357
8 Jun 2012
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IN THIS ISSUE
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2
Pub discussion
MARK MORTON reviews a decision about incidental expenditure on the installation of plant and machinery
Magical mystery tour
PETER RAYNEY navigates the long and winding road of a corporate demerger case study
Don’t get in a fix
JEANETTE EDMISTON and ROSS MCNAUGHTON discuss the effect of changes to rules relating to claims for fixtures on newly acquired buildings
Still not a customer
MIKE TRUMAN is unimpressed by HMRC’s reaction to our ‘I am not a customer’ campaign
Associating spouses
A husband and wife each own one-third of the other’s company, owning the other two-thirds themselves. The companies operate in completely different markets, but the spouses each help out in the...
Latest advisory fuel rates
Apply from 1 June
In brief, issue 4357
RPI; Toolkits revised; Letters exchanged; Student loans; Pensions; Landfill tax
Targeting non-natural ownership
Consultation on Budget measures
Olympic torch sales
May be subject to CGT
Use the right gift aid form, charities warned
Claims on old-style R68(i) will not be processed
EC gives okay to higher EIS and VCT limits
Employee threshold increased to fewer than 250
Working Together 48
Repayments; Agent engagement; Viewing P2s online; Tax credits guidance; Construction industry scheme refunds; Nil P35 email acknowledgements
Indirect tax institute merges with CIOT
IIT hails 'good news' for its 600 members
Tax due on interest
R Sutton (TC1606)
Retail scheme confusion
Munaf Patel t/a Cleggs Lane Service Station (TC1865)
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Tax tip: Gift Aid
Readers’ forum: Does business carry out trading activity for BADR?
Readers’ forum: Can first-time buyer wife claim relief?
Readers’ forum: Where is my adopted client domiciled?
Readers’ forum: Does piano sale create a VAT adjustment?
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Fractional shares will be permitted in ISAs
Claimant was not self-employed
HMRC elite unit ‘corrects’ 2,100 R&D claims
This week's opinion: 5 September 2024
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