Issue: Vol 171, Issue 4405

An examination of the gift aid changes for the new financial year

Is being a tax adviser an honourable way to earn a living?

Claims can be made on plant and machinery sales in some circumstance

Reviewing the First-tier Tribunal decision in Apollo Fuels, which concerned company car leasing arrangements

An importer of jewellery products from Italy registered for VAT to enable her to obtain the goods free of Italian VAT. However, she did not realise she should be charging VAT on her sales to...

A payment may be made by the transferor of an asset to persuade the transferee to assume ownership. Does the decision in Aberdeen Construction Group Ltd mean it is possible for an acquisition cost to...

HMRC wish to have a subcontractor’s accounts adjusted so that the income and expenditure exactly matches the construction industry scheme returns

A couple jointly own a company that is about to be sold. They plan to transfer shareholdings to the value of their inheritance tax nil-rate bands to a trust shortly before sale

...Arctic revisited; Moving from Man

Basic PAYE tools The latest version of HMRC’s basic PAYE tools for RTI was released on 30 May. It includes the facility to submit an earlier year update (EYU) and to print other forms, including...

HMRC have published legislation to allow businesses to comply with due diligence and reporting obligations under the accord between the UK and US governments to improve international tax compliance...

HMRC’s double taxation treaty passport (DTTP) scheme operates for overseas corporate lenders and applies to loans taken out on or after 1 September 2010. Two main changes have been made with effect...

HMRC are set to introduce a brace of statutory instruments to address the tax treatment of trail commission paid to non-resident investors. March’s Revenue & Customs Brief 4/13 discussed the latest...

HMRC have announced new fuel rates for company cars. They will apply to all journeys on or after 1 June 2013 until further notice. Employers may use either the previous or new rates for one month from...

The recruitment process for people wishing to apply to join the initial general anti-abuse rule (GAAR) advisory panel has begun. It will oversee the Revenue’s GAAR guidance, and provide opinions on...