Issue: Vol 173, Issue 4450

Hok Ltd and other reductions of individuals’ tax rights

Issues relating to follower notices and accelerated payments in cases of marketed avoidance

Even tribunals and courts can have difficulty differentiating between reality and fantasy

Changes to the annual investment allowance made in this year’s Finance Bill

Incidental costs; Gift of shares; Property travel; VAT and locum GPs

A Brazilian client is establishing a Formula 2 team in the UK. It is hoped income will be generated from sponsorship, hire fees and prize monies

A client and his mother owned the freehold of a small block of flats and the client inherited his mother’s share on her death. He has a long lease on one of the flats, which is his main residence ...

The statutory residence test details three instances where an individual will be treated as automatically non-resident. But what is the UK tax liability in respect of earnings received for duties...

Under a will trust the settlor’s partner was provided with a residence and annuity for the rest of her life. Legacies were also to be paid to grandchildren on their 25th birthdays. The cash funds have...

Agent helpline HMRC’s new enforcement and compliance, debt management and banking agent dedicated line is now open. This helpline is intended for the sole use of agents with queries about debt...

Online accounts could be the solution, survey finds

The Court of Justice of the European Union (CJEU) has dismissed the UK’s challenge of plans by Brussels for a financial transaction tax (FTT). The country asked the court to annul a council decision...

The tax sector’s controversial new assurance standard is aiming to raise capital through the issue of shares. Investors are being invited to put a minimum of £200 into the Fair Tax Mark (FTM), which...

Knowles Warwick Ltd (TC3362)

Envoygate (Installations); Richvale (TC3361)