Issue: Vol 168, Issue 4329

JOHN T NEWTH reviews the special provisions that affect practising barristers

It's about time late-filing penalties notices were issued sooner, says ALLISON PLAGER

DONALD DRYSDALE explains how advisers can obtain a non-statutory decision from HMRC

MICHAEL BLAKE provides tips for cultivating ER for farmers

A block of flats is let to a company for a single monthly fee. There is also a car park for which a separate fee is paid

Various small charities make gifts to their volunteers in recognition of the work that they carry out. Should these honoraria be subject to tax under PAYE?

A self-employed shopkeeper is continuing in business, but in March 2011 he took out an individual voluntary arrangement and will repay his debts at a rate of 40 pence in the pound over a five-year...

The lessee of a flat in a large house subsequently purchased the leasehold and then the freehold interests in the property. Before purchasing the freehold she moved flats within the property. A long...

LLP to limited; Pub property; Personal goodwill; Directors’ dividends

Pension help; Insolvency; VAT toolkit; Health

Update 26 published

Agreement empowers cross-border tax cooperation

New investigations team focuses on wealthy taxpayers

HMRC launch five more anti-evasion taskforces

HMRC launch voluntary advance assurance pilot scheme