Issue: Vol 173, Issue 4455

Do micro-businesses need a separate, simpler tax system?

Why Reed Employment failed in its application for judicial review of HMRC’s decision to revoke PAYE dispensations

Tax issues to consider on the incorporation of a general partnership

The fifth and sixth sittings of the 2014 Finance Bill debate

An annexation; All at sea; CA claims; Voluntary payment

A registered charity is a company limited by guarantee. The chief executive officer’s son will become an employee and will take over from his father. The charity intends to loan money to assist with...

An elderly client makes regular annual charitable and non-charitable donations. The latter includes an allowance to his daughter.

A VAT-registered UK business purchased software which it downloaded from the internet. The vendor located elsewhere in the EU has charged VAT

A company director takes no salary and the PAYE scheme exists only for the reporting of benefits in kind and expenses. Advice is required on the most administratively easy way of dealing with the...

 Agency workers  HMRC have issued guidance on the changes to the treatment of workers supplied through UK-based agencies or other intermediaries.  Prescriptions  ...

HMRC have published a third consultation document on simplifying the inheritance tax (IHT) treatment of relevant property trust charges. The document’s proposals aim to prevent taxpayers reducing...

It would be appropriate for the Revenue to allow the taxpayers’ claims for Jelley losses in certain cases, according to a department body for advising on tax dispute policy.

A reverse charge accounting mechanism, known as a domestic reverse charge, for wholesale supplies of gas and electricity is to be introduced in the UK next month. The charge means taxpayers receiving...

Mrs E Amri (TC3451)

Rockwell Management Ltd (TC3597)