Issue: Vol 165, Issue 4242

FRANCESCA LAGERBERG and AMY READ consider the end-of-year planning issues that are relevant for a tough new tax year

SIMON SWEETMAN asks HMRC to think more radically when trying to distinguish between income from property and a trade

DARREN ALDRICH sounds a warning about the new electronic system for reclaiming VAT

PHIL BERWICK considers the practical aspects of HMRC’s tax health plan

ALLISON PLAGER discovers that HMRC’s telephone handling expertise could do with some warming up

The director of an accountancy business was unable to return to his home for several days during the bad weather in January 2010. Will the company’s expenditure on hotel accommodation and future rent...

A builder moves from London to the Isle of Wight, but is unable to obtain work there and continues to work in the capital

A business is involved in arranging accommodation for competitors and supporters at the 2012 London Olympic Games. A retainer is received as well as commission payments that are potentially refundable...

An elderly couple gift a substantial sum to their daughter. One and a half years later they feel unable to look after themselves and move in with their daughter and her husband who used the gift to...

Correcting previous years’ tax credit claims; interaction of penalties; tax returns for flat-management companies; income from writing

First meeting in early 2010

Penalty cannot arise upon an agent under FA 2007, Sch 24 para 1

Hansard, 2 Feb 2010, vol 505, no 35, col 156

Final figure published

Regulations in part 3, chapter 6 have no relevance