Issue: Vol 165, Issue 4237

NEIL WARREN starts the year by considering some practical challenges that can arise on VAT registration issues

MIKE TRUMAN is back from a two-week break and is feeling grumpy

RICHARD CURTIS delves into the details of the retail gift aid scheme (and expands his record collection at the same time)

Gray’s Timber Products Ltd has reached the Supreme Court. KOMAL SAILY reports the proceedings

'HMRC online services helpdesk appeared to lack knowledge about their systems'

A suggestion for completeness

'Another trap for the unwary?'

'It mystifies me why HMRC have not resolved online filing issues'

A trust established in 1994 in favour of the settlor’s minor unmarried son appears to have both possible beneficiaries and immediate beneficiaries

Motor cars have been spray-painted yellow and registered as hackney carriages available for hire

A Land Rover Discovery car has been converted for use as a van, but does this affect its treatment for capital allowances, benefits in kind and VAT

A UK buy-to-let property is owned by a company registered in the British Virgin Islands. The director is not resident or domiciled in the UK. A charge to UK income tax will arise on the rental income

Company buyback of own shares; proceeds from dance show paid to charity; non-resident’s capital losses; company’s pension contributions

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