Issue: Vol 171, Issue 4398

The Supreme Court was right to rule in Prudential that legal professional privilege should be restricted to the legal profession.

The Office of Tax Simplification’s proposals for pruning unapproved share schemes

Mistakes by those in the construction industry scheme can be costly despite the new penalty regime

Implications for UK taxpayers of the memoranda of understanding with the Isle of Man, Jersey and Guernsey

When considering the VAT liabilities of a land consultant, it is important to draw a distinction between property management services and property investment portfolio management services

It was understood that, to make a personal pension contribution, then subject to the lower limit of £3,600, the taxpayer must have earned income of at least an equivalent amount. This is the case, but...

Advice is required on a variation of the “double trust home loan” scheme to pass property to the next generation, while retaining use of it. The strengths and weaknesses of the new scheme are...

The co-owners of non-residential buildings wish to rationalise their ownership so that they each own individual properties rather than shares in the same properties

...Trust planning; LLP lowdown

Employers and tax agents can now report end-of-year expenses and benefits electronically, using a new set of online forms. The service is likely to be most useful for small and medium-sized employers...

HMRC have again stressed the achievements of their alternative dispute resolution scheme, which received more than 400 applications during it lengthy pilot phase. ADR is set for a full launch later...

...ISA Bulletin 51; Toolkits; Tonnage tax

HMRC claim to class 4 liability “on shaky foundations”, says Baker Tilly partner

Revenue vows to apply measure consistently

Governments agree to multilateral tax information exchange