Issue: Vol 171, Issue 4391

Picking a way through the case of Daniel v HMRC

Personal trading companies could slip up on the new general anti-abuse rule

An investigation into trade-related properties and the mysterious case of the disappearing goodwill

Are we trying to raise awareness about tax avoidance or suppress discussions?

An employee believed her employer was providing personal health insurance and the benefit of this was shown on forms P11D. Following a takeover, she has discovered that the policy was an insurance...

A company, which requires extensive travelling by its employees, owns a helicopter. A director and 30% shareholder has the use of the 'copter, which is kept and maintained at a local airfield and is...

A taxpayer owns a furnished holiday letting property in the EEA. Losses in excess of £25,000 were incurred in 2010/11, but have been capped by HMRC at £25,000 on the basis that the owner cannot...

A restaurateur issues £5,000 of £100 vouchers to a businessman in return for a payment of £4,000. The businessman gives the vouchers to contacts and friends who can use them to enjoy food and drink in...

Let property loss; B2B VAT; IHT valuation; Train ticket

Organise your office, and earn CPD credits

Providers failing to explain major tax implications

...direct sellers; DOTAS; insurance tax; FCIM

Send to Netherton, Merseyside

Don't underestimate its reach, warns PwC boss

Would-be suppliers will have to transparent about their history