Issue: Vol 171, Issue 4407

How might agents approach client meetings with HMRC in changing times for checks and enquiries?

The cash basis may not be as simple as its name suggests

A radical new approach to address high-profile tax avoidance

HMRC’s approach to goodwill and trade-related properties is a misinterpretation of regulations

A company has issued shares to external investors under the enterprise investment scheme (EIS), but loans from directors have been repaid

A husband and wife are the directors of a limited company that has been set up to trade as a Lloyd’s underwriter. The husband has borrowed money to lend to the company as collateral, but this has been...

...Loans to an LLP; Hotel roundabout

Unlike the question of residence, which is largely factual, determining domicile commonly requires an investigation of the historical circumstances and future intentions. The domicile status of a...

The taxpayer has received a pension payment relating to the protected rights of his late wife. Tax has been deducted under PAYE, but does this income form part of relevant UK earnings?

Company ownership The government is to introduce new rules that require companies to keep information on who owns and controls them. It will be held in a central registry maintained by Companies...

Employers using products from one particular software provider have received penalty warning notices from HMRC because they sent their end-of-year information on the wrong type of submission. The...

HMRC have published a consultation document aimed at strengthening the code of practice on the taxation of banks, which has been adopted by 262 organisations since its introduction in 2009. The condoc...

HMRC to tackle Project 2010

The European Commission has confirmed that 13 European Union member states will participate in a pilot for private VAT ruling requests relating to cross-border situations. The initiative will operate...

Reporting relaxation extended to April 2014