Issue: Vol 171, Issue 4389

The new tax credits system is given a once-over by ROB DURRANT-WALKER

The Public Accounts Committee is in danger of being made a laughing stock by its chair

Business property relief or entrepreneurs’ relief? PAUL HOWARD and IAN MASTON aim to make sure you pick the winning side

MARTIN EDHOUSE and HELEN LEWIS discuss the “wholly and exclusively” rule when a business makes sponsorship payments to a sports club

Advice is required on the VAT treatment of invoices received on the last day of trading by a business using the flat rate scheme. The business is deemed to have ceased using the scheme on the day...

A builder’s employees come by small amounts of scrap metal as a result of their work and sell it to fund their Christmas celebrations. During the year, the money is held in the bank account of one of...

A couple regularly engage the services of a babysitter, but are unsure of her employment status. Should they be concerned by the introduction of real-time information?

An agent for manufacturers within the EU operates via a UK-based limited company, buying food directly from the factories in, say, Poland, and selling across the UK. He will soon be selling to...

Deferred sale; Flat management; Patent transfer; Herd basis election

Beneficial loans; Pensions; Stock market; VAT notices; Oil and gas; R&D workshop

Over 400 applications from individuals and small firms

Affects non-resident, non-natural persons who sell £2m-plus property

578,000 filed on digital deadline day

Reform would see widening of agencies to include non-charities

First instalment of anti-evasion deal expected to raise billions