Issue: Vol 169, Issue 4338

Do we want a general anti-avoidance rule? DAVID KIRK thinks not

The uncertainty about bona vacantia and claiming ESC C16 treatment when a company is struck off will soon be over, says MIKE TRUMAN

DEAN WOOTTEN examines recent tribunal decisions concerning in-year PAYE penalties

Don’t rely on faith and hope: NICOLA MANCLARK looks at the tax rules for charities

The owner of rental properties died in 2009/10. They were left to his brother and transferred to him in 2010/11. During the period of administration, a loss was recorded. Can it be carried forward and...

A woman's husband died in 1973, before she became resident in the UK. She occupies a UK property with a son and daughter, while a second son lives elsewhere

Advice is sought regarding directors’ overdrawn loan accounts and liabilities under CTA 2010, s 455

A UK resident and domiciled taxpayer works for a US company through a UK branch. Will contributions by the US parent into an offshore pension fund affect the UK relief limits

Out of time? Negligible value; Show home; Travelling hopefully

Alexon Group plc

Up to 18m notices to be sent

Hu Macnair; Student loans; TIEA; Finance Bill; R&D guidance; Pensions returns

Change to align all post-employment earnings

Revenue to write to all paper submitters

Vodafone not liable for £1.4bn on joint venture deal