Issue: Vol 165, Issue 4238

JONATHAN LEVY and ADAM CRAGGS consider the jurisdictional considerations for judicial review proceedings following the Oxfam decision

ROBERT MAAS still has reservations about the reasoning behind HMRC’s ‘Working with Tax Agents’ consultation

PETER HANN explains the various advantages of investing in venture capital trusts

ALLISON PLAGER delves into the Committee of Public Accounts’ report on how HMRC are trying to improve tax collection

DAVID SEARLE and MIKE DOWN are happy to share their favourable first impressions of HMRC’s new independent review process

'I do not agree with the application of IHTA 1984, s 43'

'Some of the tax consequences are rendered untenable'

A UK citizen who has been resident in the USA for many years inherits land, bank accounts and shareholdings in the UK

The managing director of a business start-up has agreed to take a lower salary than that originally agreed, pending future company success and income. At that point the undrawn salary will be paid....

A person in receipt of the state pension and income from two employments has claimed a tax repayment using a form R40, but HMRC have now requested completion of a self assessment tax return

An elderly client owed tax on property income, which HMRC erroneously failed to recover by adjusting her PAYE code number. The department is refusing requests that the liability be waived under ESC...

Retired couple’s tax credit claim; broadband costs of one-man company; ownership of limited company’s shares; pension contributions

Changes proposed

FAQs online

Revised factsheet