Issue: Vol 163, Issue 4209

MARK ROWLAND is aghast at HMRC’s late change of heart over capital gains tax on pre-April 2003 employee share options

ROBERT MAAS wonders whether HMRC intend to work with agents or oppress them

RICHARD CURTIS reports on Teresa Graham’s address to the annual meeting of the CIOT

HMRC need to update their guidance on the pre-owned asset regime, says RAY MAGILL

'A plot to slow down tax repayments?'

General SDLT anti-avoidance provision contained in FA 2003, s 75A

'Mail backlogs are no excuse for long HMRC delays'

What are the implications of the remittance basis of assessment for non-domiciles who have less than £2,000 of income from abroad? Does a formal claim need to be made? Are there de minimis limits and...

A husband and wife who own a trading company have loaned money to a property dealing company in which their son is the majority shareholder and they have minority shareholdings

Can the cost of lunchtime sandwiches be claimed as an expense by employees and self-employed persons when they are working away from their normal place of work?

A company limited by guarantee facilitates the investment in enterprise investment schemes by its members who are charged fees to cover the legal costs, etc. associated with the making of such...

Claiming cost of fact finding while on holiday; property development plan; taking daughter into partnership; capital gains tax on inherited property

Renewal deadline approaches

Extracts from latest bulletin

HMRC make belated designation order