John Lovell and Paula Tallon explain how to handle practical problems caused by the increase in the annual investment allowance limit and the capital allowances changes in FA 2012
Revenue & Customs Brief 03/13
SI 2013/559
Kingfisher boss warns of danger that the tax base ‘is going to disappear’
SI 2013/464
Andrew Marr answers a query concerning the problems with hybrid LLPs and company structures
Paul Rutherford analyses a recent case in which the FTT dissected the partnership's business into trading and non-trading activities.
Annette Morley on the disposal of agricultural property gifts.
Radical change in the system ‘merits consideration’
Negligible value claims is a topic of interest to both individuals and corporates. Paul Howard and Martin Mann provide your refresher guide to the rules.