Issue: Vol 165, Issue 4246

A CIOT round table on the Tax Health Plan brought together HMRC, tax advisers, medical professionals – and MIKE TRUMAN

CHRISTOPHER STONE explains the implications of Gaines-Cooper v HMRC for non-residence

Transfer pricing abuse is a massive global problem, argue RICHARD MURPHY, ALEX COBHAM and RAYMOND BAKER

ALAN BINNINGTON and RICHARD BROOKS contrast the taxation of foundations and trusts

SANTHIE GOUNDAR reviews the curious case of Desmond John Thresh and explains why a property transfer with his company was not a profit of his employment

A trust receives no income and it is assumed that, in such circumstances, HMRC do not need to be informed of its existence. However, what is the position for inheritance tax purposes?

A Croatian domiciled but UK resident taxpayer owns a property in Croatia that is let. Her mother has a power of attorney, receives the rental income, declares this personally and pays Croatian tax on...

A business calculates that an error in its VAT calculations has resulted in an underpayment of £3,000. If this is paid by the business on its return for a subsequent VAT quarter does a penalty charge...

The director of a one-man limited company is a keen sailor. If the company paid his sailing club fees, would this be a taxable benefit in kind or would the exemption in ITEPA 2003, s 261 apply?...

Lease renewals and professional fees; doctor’s base of work and travel costs; declaring US income on UK return; using tax losses from second company

In force June '08

Hansard, 2 Mar 2010, vol 506, no 48, col 1020W

Time to pay passes £5bn

Now recognised by HMRC

Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010