Issue: Vol 172, Issue 4428

The First-tier Tribunal decision that created further uncertainty for self assessments taxpayers

HMRC might find Cotter is not the success they think it is

What is the limit when deciding if a provider of land is eligible for business property relief?

Highlights of this month’s Better Planning: Personal and Business Tax Update

...Flat management; A wee dram

A client, who was not previously in business, has carried out a single piece of work to refurnish part of a house and has been paid a commission. The work is probably a “one-off” and the income is...

A husband and wife operate their consultancy through a limited company. They have purchased a small buy-to-let portfolio using directors’ loans

Over the course of a year, about £20,000 of sales by a retail shop were found to have been paid for by the fraudulent use of a number of credit or debit cards. The business’s bankers have now...

Are the legal costs of a music composer in severing a contract deductible in calculating taxable profit?

HMRC have published draft guidance on the above-the-line credit for large companies for research and development expenditure incurred on or after 1 April 2013, to run alongside the current scheme...

Transparency The government has confirmed that a Companies House register of company beneficial ownership will be made publicly accessible. It will contain information on individuals with an...

ICAEW member made threats over 18-month period

HMRC have updated their Spotlights page on tax avoidance schemes to draw attention to the department’s recent First-tier Tribunal victory in the LM Ferro Ltd case, which involved an attempt to make a...

“Government needs to take measures to help rest of UK”

Charity calls for applications to be heard in First-tier Tribunal