Issue: Vol 171, Issue 4403

Taking the position of a partner who disagrees with the outcome of an enquiry into a partnership return

The Public Accounts Committee is wrong about the loaning of tax advisers to HMRC

A guided tour of Spanish villas and inheritance tax planning

The Supreme Court’s decision in the conjoined  Pitt  and Futter cases shines a light on equitable remedies  ...

A client has paid VAT input tax on the expenses relating to the construction of a property. She has claimed a repayment under the DIY housebuilders’ scheme, but HMRC have refused relief on the basis...

Business expenses will be incurred by one-man limited companies and these will need to be shown on a form P11D and a deduction claimed

A client carried on a business through a “one-man” limited company, which has ceased trading but has retained profits. Because he is liable to higher rate tax in retirement, he proposes to gift the...

The shares in a trading company are owned by an interest in possession trust, which was established to take advantage of retirement relief. Holdover relief will be available on a gift of shares from...

...Three-way split; Trust renovation

...ERSS bulletin; landlords; updated guide; CWG2 amended; universities’ VAT

HMRC have issued clarification of the requirements of operating annual PAYE schemes in the real-time information (RTI) system. The Revenue is unable currently to process requests from employers hoping...

European finance ministers have settled the mandate for the European Commission to negotiate stalled tax transparency agreements with countries including Switzerland and Liechtenstein, in a critical...

Letter from office chair Jacks offers corrections

HMRC hopes to replace class 1 with 2 and 4

D Morgan (TC2596)