Issue: Vol 172, Issue 4430

The Revenue’s approach to tax dodging and the questions advisers should be asking clients

The cases of  Tower Radio  and Aberdeen Asset Management are further evidence of  a shift in the courts against avoidance ...

The result of Mehjoo prompts advice for fledgling tax advisers

Do HMRC provide a service in line with their pledges to the taxpayer?

An international sportsman owns a retail shop in the UK, but spends only about 100 days in the country each year. He lives with his mother when in the UK. The shop is managed on his behalf, and he has...

...Software supply; Our mutual friend

A client works as a surveyor, his income substantially from one customer

Income from gaming machines became exempt from VAT from 1 February 2013. Should a machine purchased on 10 January 2013 have been treated as partially exempt, and what are the VAT implications on...

A client runs a consultancy business through a limited company. The PAYE scheme has been cancelled, so could his National Insurance contribution record be protected by the payment of class 2 rather...

HMRC have published two draft documents as part of the National Insurance (NI) Contributions Bill: arrangements for claiming the employment allowance from 6 April 2014, and regulations for offshore...

Employers are being given the chance to settle open enquiries into the use of employee-financed retirement benefit schemes (EFRBS) arrangements by agreement and without needing to take part in...

 Taskforces  The latest HMRC taskforces will target individuals and businesses in the south and southeast with offshore accounts and with lifestyles beyond their obvious means through assets from...

HMRC have issued a rundown of estimated turnaround times for requests for agent authorisation for self assessment, saying advisers who wish to be effective before 31 January should apply online by 15...

Some banks and other financial institutions use inappropriate criteria to decide in which format they report payments of interest, HMRC have warned. The department’s announcement follows an initial...

HMRC have issued Revenue & Customs Brief 35/13 to set out the official position on the liability of entertainers to pay National Insurance (NI) contributions, subject to the proposed changes in the...