Issue: Vol 171, Issue 4392

IBC conference, Grange City Hotel, London

Termination payments: the basic rules relating to tax treatment, their common pitfalls and potential planning opportunities

IBC conference, Grange City Hotel, London

Capital reduction demergers are rare, but they can play an important part in corporate tax planning

Are organisations really dodging tax, or are they just following the rules?

An inventor personally owns a patent that is licensed to his company, which exploits it. To mitigate personal tax liabilities, it has been suggested the patent be owned by a company

A property developer has converted a barn to a dwelling house and built another house, but has been unable to sell them. He intends to let the properties for a year and then put them back on the...

A company owns the freehold of a block of flats as well as one of the flats, which is let and produces income. The business maintains the communal areas, incurs expenditure and receives income via the...

...Recharged costs; Tidying up

On a change in the members of a farming partnership, a new opportunity arises to elect for the herd basis to apply to farm animals, but there appears to be confusion about the valuation of the herd at...

The average waiting time for taxpayers calling the Revenue in January was almost two-and-a-half minutes, according to the Exchequer secretary to the Treasury, David Gauke. The MP told the Commons that...

... pensions, phishing & Gov.UK

Tax evaders are being named by HMRC for the first time online. The Revenue has published a first batch of information about “deliberate defaulters” on its website, as officials make use of powers...

Tax credits claimants are being reminded by HMRC that they must immediately and accurately report changes in their circumstances, whether they concern working hours, childcare costs, living...

Employers are facing costs of up to £30,000 to ensure their BACS software is fully compliant with real-time information (RTI) requirements for PAYE, according to a survey by information service...