Issue: Vol 174, Issue 4477

First-tier Tribunal rules and procedures – and a judge’s perspective

The impact of globalisation of tax, as seen from a PAC-led conference

Tread carefully when buying commercial property

A problem for organisations that trade through charitable subsidiaries

Is a German parent company correct to charge VAT on UK subcontract work?

Can previous non-business use be ignored in a capital gains tax entrepreneurs’ relief claim?

Is the value of shares in a subsidiary eligible for business property relief?

Ascertaining capital allowances pooling requirements on a building to be sold

Property effect; Entrepreneurs’ relief; Swiss tax recovery; Softly, softly

ISA options The government is consulting on how to implement the inclusion of peer-to-peer loans within individual savings accounts (ISAs). The aim is to increase the choice of investments available...

A senior tax professional has raised concerns about an HMRC briefing that covers how the accelerated payments regime will be applied to tackling tax avoidance schemes. Part two of the document...

A man who pretended to be a solicitor in an attempt to get a sizable debt quashed for another taxpayer has been jailed for 22 months. Unemployed Nicholas Moss, who pretended to work for a London-based...

Gap in tax estimated at €177bn

HMRC have overhauled the way in which they recover tax credits overpayments. Revenue and Customs Brief 40 (2014) explains that claimants who have been overpaid may have their award reduced to repay...

Shields v CRC, Upper Tribunal (Tax and Chancery Chamber)