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Issue: Vol 169, Issue 4357
8 Jun 2012
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IN THIS ISSUE
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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
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In brief, issue 4357
RPI; Toolkits revised; Letters exchanged; Student loans; Pensions; Landfill tax
Olympic torch sales
May be subject to CGT
Targeting non-natural ownership
Consultation on Budget measures
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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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