Issue: Vol 163, Issue 4194

JOHN LOEBL, MIKE HERDMAN and PAUL BROOKES explain how to avoid a tax own-goal for footballer clients

...when completing returns, warns NIGEL POPPLEWELL CTA (Fellow) in light of HMRC’s new penalty regime

JAMES KESSLER and AMANDA HARDY consider Burns v HMRC and the motive defence

What lessons can be learnt from this year’s online filing success, asks ALLISON PLAGER

A writer and lecturer would like to liquidate his cash rich company and retire to Spain, where any work will be carried out in a personal rather than a corporate capacity

It appears that some pensions from the Armed Forces Pension Scheme have been overpaid for a period of years

A house is effectively – but not legally – divided by co-owner brothers into two flats although these are not completely separate. One inherits the other’s share, which is now occupied by his mother

A ‘golden hello’ payment has to be repaid in part when the employee leaves early. Is the payment tax deductible or should the contractual arrangement have been arranged in a different manner?

HMRC enquiry into tiny offshore account; Self-employed lecturer’s travel expenses; Offsetting charges; Non-domiciled client’s offshore income

Lutchmumun and others v Director General of the Mauritius Revenue Authority, Privy Council, 1 December 2008

Morgan (SpC 722)

Wilson (SpC 724)