Issue: Vol 169, Issue 4337

JOHN WATSON suggests simpler tax legislation might dispense with the need for a general anti-avoidance rule

NEIL WARREN considers VAT implications of changes in the use of commercial property that could affect retailers and property landlords in coming years

FRANCESCA LAGERBERG considers the first annual independent review of the Tax Professionals Forum

ALLISON PLAGER reports on a roundtable discussion of ways to simplify tax for micro-business

A business has given a crate of 12 bottles of wine to a valued client, in the hope that the client would give a bottle to each of his ten employees as a festive present

To promote their business and increase sales, a toyshop has arranged that a friend of the owners will act as Father Christmas for a few weeks

The taxpayers own reindeer which they use to operate a sleigh ride business during the winter months. The business income is mainly received in the winter, but can the full annual costs of keeping the...

A manufacturing business has a surge in orders at Christmas and takes on temporary helpers

Foreign pension; Circulating capital; Jointly held property; Over the threshold

'It is worth challenging HMRC over payments by charities'

'Confusion between ownership by individual partner and by the partnership?'

'Reply should have gone further'

Wordsearch; RPI; TaxAid; Footie probe; Former CEO dies

View the latest Payroll Alliance newscast

Warning follows Littlewoods (C-591/10)