Issue: Vol 174, Issue 4474

What it means to be an employee for the purposes of a claim to entrepreneurs’ relief

How new rules affecting buyers and sellers of property are working in practice

Enterprise investment schemes could be HMRC’s next anti-avoidance target

The First-tier Tribunal hears for the first time from a client of Christopher Lunn & Co

Could entrepreneurs’ relief apply to shares in a property-owning business?

Was a client who was charged VAT on rent wrong to charge the tax on a sub-let?

Is a privately-owned or company-owned car more tax advantageous?

Business property? Commercial claim; Too good to be true? Continental concern

Is there an easy way to arrive at a property valuation on death?

Determining the correct payments on account when the remittance basis is used

What is the VAT treatment on the separate purchase of storage and parking spaces?

Will a pre-owned assets tax charge arise from a transfer of cash abroad?

Is there any tax relief for the cost of replacement carpets in let properties?

Self assessment The deadline for paper self assessment returns for 2013/14 is 31 October. Online returns must be filed by 31 January 2015. Finance Bill Draft clauses to be included in the Finance...

HMRC are set to change their VAT policy regarding floor space partial exemption special methods. The move follows the Upper Tribunal’s decision in CRC v Lok’nStore Group plc, which dismissed a Revenue...