Issue: Vol 168, Issue 4327

RAY MCCANN and CATHYA DJANOGLY consider the extent to which HMRC’s view of excuses has been supported by the First-tier Tribunal

Should parliamentary committees be able to see classified taxpayer information? MIKE TRUMAN doesn’t think so

PETE MILLER asks where we now stand with the complex transactions in securities legislation

ALEX MILLAR looks at HMRC policy on the VAT treatment of benefits provided via salary sacrifice arrangements

ROBERT VINEY warns that protection offered in relation to tax avoidance schemes may constitute illegal insurance

On his death, a client left the matrimonial home to his widow. However, his widow was already living in a nursing home so it was not her only or main residence after acquisition

A taxpayer has carried on her business as a partnership between herself and a limited company of which she is the sole director and shareholder

A client recently died, his wife having predeceased him in 1980. The client had a life policy within a marriage settlement, which dated from 1934

A higher rate taxpayer made a charitable donation, but the UK charity to which this was paid refused to claim tax relief for that sum. Does this prevent the donor from claiming higher rate tax relief?...

Practice mergers; MoT Money; Share sale scheme; Borrow to lend

'SMEs are being supported only in complying with statutory obligations'

A winning argument in favour of ESC A19

Online portal accepting company accounts

£11,280 from April 2012

RPI; Protocols; Money laundering; CTF regulations; LIFFE; QROPS