Issue: Vol 163, Issue 4198

CHRISTIAN WARD looks at the attractions of flexible reversionary trusts for estate planning

Assurances on how HMRC will use their powers do not prevent individual Inspectors from taking a different view, as MIKE TRUMAN recently witnessed

PETE MILLER considers employment losses and deductions and the rules in ITEPA 2003

Time to pay arrears of voluntary Class 3 NICs is fast running out as RICHARD CURTIS explains to a fellow dog-walker

HMRC have given a clearance for the reconstruction of a holding company and its two subsidiaries into two separate companies. The clearance states that it does not extend to a sale or liquidation of...

An individual who is resident and domiciled in the UK owns all of the share capital in a Delaware company. If this company is wound up by a liquidator in the UK, and the company’s retained profits are...

A one-man limited company provides services to a large company, which is its main client. Does the lack of a written contract between the parties mean that there is less likelihood of HMRC...

A grandfather set up a trust for his grandchildren, who are to become entitled to the capital at the age of 18. A distribution has recently been made to the first child to reach this age. What are the...

Declaring loans from employee trust; tax due on VAT repayment; tax relief on buy-to-let income; benefit in kind on passport paid for by employer

SOC Agency ceases use

Premier UK Dual Return Trust plc

New guidance to feature in next Employment Income Manual

Liechtenstein agrees to OECD standards of transparency

Conference of the week

IPCC's Judy Clements to replace Dame Barbara