Issue: Vol 169, Issue 4351

MIKE TRUMAN is unimpressed by how plans for unlimited reliefs were made

ANDY WELLS discusses a First-tier Tribunal decision with unusual features

It seems IR35 is here to stay. ANNETTE MORLEY looks at how its effects can be mitigated

How was an HMRC inquiry started and then allowed to continue, wonders KEVIN SLEVIN

The owner of a children’s day nursery employs her daughter as a manager, but wishes to bring her in as a partner. They will share the profits equally and the mother intends that she will transfer a...

An otherwise unconnected individual and a limited company own a newly built commercial building which they let out. They are registered as partners for VAT purposes

A company spends a substantial monthly amount on chauffeur-driven car hire for two directors – this is normal for the type of business in which it is engaged. The cars are not owned by the company and...

A trading company has substantial cash balances of about £300,000, share capital of £70,000 and a capital redemption reserve of £30,000. The shareholder/director wishes to extract £100,000 of the cash...

Court order; PAYE payments; Reclaim refused; Using the reserves

Error in impact note

Liberian TIEA; Toolkits update; Agent update; ADR online; PAYE help

HMRC judgement is weak, claims tax charity

Taxman accepts that SDRT charge was incompatible with EU law

12,000 letters issued to individuals removed from system

Changes to tax rules for members of non-UK pension schemes