Issue: Vol 169, Issue 4341

There is room for manoeuvre in the Budget, claims the IFS. ALLISON PLAGER reports

RICHARD CURTIS weighs up an HMRC-approved method for gross payment of directors’ fees

Is the draft legislation on capital distributions really the key to consistency, asks PETE MILLER

KEVIN READ goes back to basics with a look at corporate and income tax aspects of directors’ overdrawn loan accounts

Consumers are easy pickings for cash-strapped governments, warns RICHARD ASQUITH

A contractor is working away from his office base and is incurring costs of train fares and parking at the station. Is it possible to reclaim the VAT on parking charges without a valid receipt?

A property developer sources property for a firm of national housebuilders. The latter have offered the former the chance to purchase the show home on one of their developments and to rent it back to...

Milk quota values have fallen drastically, but does this mean that a negligible value claim may be made?

Having found an error in the accounts of a limited company, HMRC are now seeking to make a discovery assessment into the accounts of the preceding partnership

Accidental trust; Food for thought; Two trusts; VAT visits

Sign up before March 2013, urges taxman

RPI; SCP evaluation; DOTAS; Red diesel

UK joins commitment to common approach to US regulations

Public accounts committee head describes 'gobsmackingly huge' figure

LDF given one-year extension as DTA is signed