Issue: Vol 172, Issue 4432

...until morale improves: the VAT default surcharge regime could be too harsh

The chancellor should resist the urge to make tax announcements in the autumn statement

Lack of formal records is not always fatal to a claim for tax-free mileage allowance

Is the exemption for employee-shareholder shares effective for National Insurance purposes?

...FIT and VAT; Trust trouble

Two partnerships have merged on a day that corresponds with neither of their accounting dates. Advice is required on the effect of this on the basis periods and the impact of the introduction of...

A member of the UK armed forces has been seconded to work in Canada, and his wife is accompanying him. She is working abroad

A business manufactures and sells a washing product. It also sponsors a university which carries out research into skin-related issues and the effect of certain chemicals

Two of the partners in a five-partner firm own the property from which the business carries on its profession. An attractive offer has been made to purchase the premises before one of the owners...

New PAYE payment booklets for 2014/15 will be issued between 14 December 2013 and 31 March 2014, HMRC have said, with the result that the department will be unable to issue the 2013/14...

HMRC seek views on revamped direct collection rules

Agent Update

HMRC have published the December issue of Agent Update, which includes:

HM Treasury has published a summary of responses to the summer’s consultation on the changes to the eligibility rules for community amateur sports clubs (CASCs) and the associated tax reliefs. The...

National Insurance; capital gains tax; social investment tax relief; creative industries; avoidance; Charity Commission

Dixons Retail plc v CRC (C-494/12), Court of Justice of the EU