Issue: Vol 172, Issue 4417

Three charts to explain aspects of the new statutory residence test

Reasons for disputed liabilities under real-time information

The sides don’t seem evenly matched in investigation disputes between taxpayers and HMRC

The House of Commons concludes its scrutiny of this year’s Finance Bill

A UK taxpayer is emigrating to Australia part way through 2013/14. His UK house is for sale and there may be additional capital gains during this year

A limited company has installed solar panels on the roof of the factory from which it trades. The factory is owned by the company directors and is let rent free to the company

A charity provides residential care operations to a local authority for an all-encompassing price. This supply has always been treated as exempt, but HMRC are now suggesting that the standard rate...

A financial adviser carried on his business as a sole trader before incorporating several years ago. At that time, goodwill was considered personal and was retained by him. Tranches of customers are...

...French employer; Inflation-proof loan

RPI The value of the retail price index for May 2013 is 250.0. NI holiday The National Insurance holiday available to new businesses that were set up in certain regions in the UK ends on 5...

HMRC have launched an online survey to ascertain how difficult employers and agents are finding the real-time information (RTI) obligation to report PAYE details on or before employees’...

The August edition of the HMRC trusts and estates newsletter has been published: Inheritance tax treatment of compensation payments HMRC Trusts and Estates have confirmed the treatment of compensation...

The complex system for reporting and taxing employee benefits and expenses is ripe for an overhaul, according to an interim report from the Office of Tax Simplification (OTS). The document identifies...

The Revenue has moved to clarify its approach to tackling stamp duty land tax (SDLT) dodging. The department’s action follows a meeting between the British Property Federation, the Chartered Institute...

The Treasury’s controversial new employment status is set to go in to operation at the start of next month. The employee-shareholder arrangement will see staff members give up a number of workers’...