Issue: Vol 173, Issue 4449

Does the employment allowance pass the vital simplicity test?

The consultation on a capital gains tax charge on non-residents raises many questions

Getting to grips with the fundamental concepts of proposed pension changes

Tax considerations for US citizens working or residing in the UK

Course and holiday; Following the herd; Making a hedge; Value of art

A discretionary trust owns a property that is let out and on which the option to tax has been exercised. The trustees are considering whether to transfer the property to a beneficiary

Instead of making a redundancy payment of £70,000, an employer has apparently overpaid by £30,000

A new company has constructed and installed a wind turbine for a considerable sum on land that is rented from a farmer for a share of profits

A brother and sister own a property that is let out. The sister says she wants nothing to do with the property and the brother receives all of the rent. Will this income be taxed on the brother only?...

Pensions flexibility Legislation in Finance Bill 2014 will ensure that people do not lose their right to a tax-free lump sum if they would rather use the new flexibility, announced in the 2014...

Earlier year updates must reach taxman by 19 May

Sales by reps cannot be used to recover input tax

HMRC have refined the way they handle construction industry scheme (CIS) repayments, following work by joint initiative on the tax authority’s service delivery. The Revenue aims to process CIS...

HMRC have introduced revised transitional rules following the axing of VAT concessions for the construction of student accommodation and dining halls and kitchens for students and school pupils. The...

R v Pershad, Court of Appeal