Issue: Vol 170, Issue 4365

ED HAGGER explains how HMRC calculate the tax gap and why a campaigner’s alternative estimation is misleading

Tax representative bodies are concerned about the draft Universal Credit regulations. MIKE TRUMAN reports

A reminder from KATE DOWBIGGIN about how to decide whether a particular annual share scheme return form is required

The latest report from the Adjudicator’s Office is scrutinised by ALLISON PLAGER

The question of exactly who is and who is not an ‘associate’ for the purposes of the attributions of rights in determining who has control of a company continues to be a source of some confusion

A farmer gave his farmland and the farm buildings to his son, who now carries on the farming business with his wife. For the son to claim under the single payment scheme it seems entitlement will need...

As turnover fell below the registration limit a business using the flat rate scheme deregistered for VAT. HMRC say that VAT should have been charged on cars shown on the balance sheet and on bank...

The two shareholders of a limited company have had a disagreement and now wish to go their own ways. Could the net assets of the company effectively be split by way of a management charge to two...

Dodgy deductions; Fashion expansion; Road to redemption; Caught in the net

Anti-avoidance measures superseded by GAAR plans

New form P46; Collective investments; Pension schemes; Not guilty plea; CASCs

Withholding tax not imposed on income received by financial institutions

Outstanding tax must be paid by 14 August

VAT changes to combat double taxation on EU-based firms

Problems meeting PAYE requirements identified