Issue: Vol 171, Issue 4388

RTI’s “on or before” rule will be unworkable for many employers, warns PAUL APLIN

HMRC claim real-time information is no problem. LOUISE MANNING begs to differ

KEITH M GORDON explains the tax rules that apply to members of the armed forces

As 5 April approaches, ANNETTE MORLEY suggests now is a good time to display tax-planning skills

MIKE TRUMAN lists the lessons learned at a workshop on the single compliance process.

A disabled person set up a discretionary trust with the proceeds of a medical negligence claim. There is a class of beneficiaries, but in practice payments are only made for the benefit of the...

Many years ago, the owner of one of the houses in the middle of a terrace purchased a garage that had been built in the garden of the end-of-terrace property about 50 feet away

Clients have personally received payments under the Equitable Life compensation scheme, and have been advised that these are not taxable

A client provides management training. He will carry out some work in the Channel Islands, but the client there is a branch of a UK-based organisation, rather than a separate legal entity

Voucher vortex; Letting losses; Correction required; Flight club

GAAR panel; RPI; IHT manual; Bahrain DTA; Isle of Man; NMW

Who to tell about about changes

To Cumbernauld accounts office from April

Second expansion in three months

Rules will affect devices offering prize bigger than entry cost