Issue: Vol 169, Issue 4336

RICHARD CURTIS casts a bleary eye over 2011

It’s not perfect, says DAVID HEATON, but the GAAR proposal is the best offer out there for now

MIKE TRUMAN looks at the latest draft legislation to attack dishonest agents

PHILIP SELIGMAN succeeds in having a PAYE late-payment fine overturned in the First-tier Tribunal

A paediatrician has retired from employment and now receives a pension from the National Health Service; he is continuing in private practice

An individual owns a freehold commercial property which is used by his furniture manufacturing company. The company has carried out and paid for improvements to the property

A self-employed worker earns £71,000 pa, but also has earnings as an employee that HMRC have agreed should be included in his self-employed accounts

A company fell into arrears with payment of its monthly PAYE liabilities. However, as payments were made they were allocated to the oldest outstanding liability first rather than the current...

Trade or investment? Value or undervalue? Spouse’s transfer; Periodic charges

Scheme could be Gordian knot-cutter, says pro body

2012 Budget; Disguised pay; CTD interest; Total People appeal; ISA bulletin

More than 4,000 returns on Christmas Day

No zero rating if alterations made after supply to wheelchair user

HMRC recognise 'considerable concern to tax profession'

Must be designed as a dwelling