Issue: Vol 174, Issue 4476

The picture that emerges from cases of only or main residence relief

Do HMRC operate within the confines of their charter?

Tax consequences of the changes to how pension pots can be accessed

Pontardawe Inn Ltd, and VAT issues raised by business sale transactions

Can an employee ownership trust be combined with a management buyout?

Should a VAT liability change depending on the business structure used?

Getting his own back; Agreement fee; Club conversion; French photos

Is it necessary to revisit residence status for a client who left the UK in 2012/13?

Mitigation of liabilities on inter-company transfers and director loans

Micro-entities The Revenue has enhanced its online filing software for unrepresented companies with straightforward affairs, to allow micro-entities to file simplified corporation tax accounts – and...

Tax-debt recovery based on graduated scale

HMRC have published the second set of regulations required to support the promoters of tax avoidance schemes (POTAS) legislation. The new document defines the type of misconduct, actions and penalties...

And taxman changes policy on snowball cakes

Citizens Advice will provide the face-to-face pension guidance set to be launched next April, the Treasury has announced. The free service is aimed to help workers understand their options as they...

A Fisher, S Fisher, P Fisher (TC3921)