Issue: Vol 166, Issue 4276

MIKE TRUMAN is still not sure whether the new agents’ toolkits are properly designed for the job we need them to do.

KEITH M GORDON looks at how the First-tier Tribunal has dealt with taxpayers making appeals out of time.

NEIL WARREN considers a potential pitfall when relying on technical guidance from HMRC online and the wider issue of obtaining a written VAT ruling on a subject.

The way that the Government consults on tax policy leaves much to be desired, says SIMON MCKIE

A husband takes his wife into business partnership with him part way through his accounting year. Whether a change of accounting date is required in such circumstances is considered below

Gold investment; wills and CGT implications; inheritance and CGT shares; and family loan agreements

A property was purchased in the USA in 2004 and sold in 2010 at a £200,000 loss. The US lender has agreed to waive the mortgage balance of £160,000. It is confirmed that the mortgage ‘gain’ is not set...

A barn is purchased and several years later it is converted to a dwelling that is then used as a main residence. Most of the gain relates to the increase in value of the dwelling.

Some years ago, a company was dissolved and its director was made bankrupt. However, the director owed the company £75,000 and HMRC contend that there is a liability under TA 1988, s 421 for 2009/10

HMRC Stamp Taxes have published a note concerning the new VAT change

Europe proposes two-pronged approach to future

Registered Pension Schemes Manual update

Amendments to employer online applications

HMRC’s Business Engagement Team has issued an informal update for employers.

A draft secondary legislation has been published by HMRC