Issue: Vol 172, Issue 4422

Courts and tribunals don’t always arrive at correct decisions

Death can be the end for relief on shares bought by venture capitalists

It’s April 2016. The construction industry scheme was abolished two years ago...

Further highlights from the residential event at the University of Nottingham

...Sad event; Classy shares

Is a Pakistani taxpayer entitled to personal allowances to set against rental income arising in the UK during a period of non-residence? The complication is that the taxpayer is working in Dubai ...

A residential property was purchased and plans were drawn up for its demolition and the construction of three new homes. But planning permission was refused, so the original property will be retained...

A dilapidated property was purchased for a very small amount in comparison with its vacant possession value. However, after the construction of a new dwelling, the vendor will be allowed to live in...

The beneficiary of a trust has a 50% life interest in business premises from which a company – of which she is a director and 25% shareholder – trades. There is concern regarding the potential...

Minimum wage rates revised The rates of national minimum wage applicable to pay reference periods starting on or after 1 October 2013 are: the main rate (for workers 21 and over) will increase by...

HMRC are set to introduce a series of new notifications aimed at helping employers manage their PAYE affairs and avoid penalties. Four types of generic messages will be sent to employers:

Strictest safeguards may not protect identities, warns CIOT president

R Denny (TC2714)

T Ridpath (TC2785)

L A Davidson (TC 2771)