Issue: Vol 171, Issue 4400

An invitation to improve parliament’s understanding of tax, in light of the latest report on avoidance

Planning opportunities for maximising business property relief

Proposed changes for anti-avoidance rules relating to offshore structure

A practical option for claiming input tax on expenses that relate to non-taxable sales

Revisiting an old tax case concerning the difference between income and capital expenditure

Revisiting an old tax case concerning the difference between income and capital expenditure

A client’s 2011 self-assessment tax return was completed on the basis that a student loan had been repaid in full. This was incorrect, although the loan has since been repaid. HMRC are demanding full...

The proprietor of the catering business at a golf club has moved away and cannot be traced. A new caterer did not purchase any assets from the previous business, although the menus and pricing remain...

HMRC’s Employment Income Manual states that “PAYE is not generally due on a non-transferable store gift voucher.” However, this does not mean no income tax will be due

The original director of a business is now over the retirement age and he is under pressure from a new director and co-shareholder to retire. A compensatory payment of £30,000 has been mentioned ...

...Unwanted trust; Dispensing with P11Ds

...error messages; child trust funds; SAIM revised; landfill tax

Taxman reponds to internet speculation

New edition of Agent Update summarised

VAT guidance issued to clarify supplies distinction