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Michael Avient answers a query on the payment of tax on trading losses that are the subject of an enquiry.

Jackie Wheaton answers a query on a company purchase of own shares for a shareholder in an owner-managed business about to retire

Shimon Shaw answers a query concerning SDLT on a residential development.

Malcolm Finney answers a query on split-year residence and the sale of shares.

Linda Adelson answers a query on VAT implications of letting to a serviced accommodation provider.

Lawrence Adair answers a query on IHT business property relief on furnished holiday lettings

Helen Adams answers a query on HMRC’s follow-up letters to Swiss account holders under the UK/Swiss tax agreement.

Jackie Wheaton answers a query on the application of the transactions in securities rules to liquidations

Nick McChesney answers a query on VAT registration for a UK online business marketing stays in overseas serviced apartments.

Martin Mann answers a query on the receipt of an earn-out by a sole shareholder of a holding company selling a trading subsidiary.

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