Issue: Vol 174, Issue 4479

Changes to direct recovery of debts raise questions about the power’s practicality

Shedding light on the workings of the restriction for sideways relief of farming losses

A Working Together workshop considered penalties for inaccuracies

Basic rules for universal credit, and the complexities facing self-employed claimants

Cases in which tax charities were able to help taxpayers in seemingly hopeless situations

The impact of a vendor’s lack of capital allowance claim on a property conversion

Artist and agent; Trust involvement; Trust or not? Christmas cabaret

Will the new e-services rules affect a UK photographer who works in France?

The tax treatment of a non-returnable deductible agreement fee

A company “transfers” properties to a director who owns them

Telecoms Nearly two-thirds of smaller businesses are unaware of radical new VAT regulations that will affect them directly from the new year, according to the results of a KPMG survey. Rules for...

HMRC’s civil penalty system is working in line with its objectives but cannot be shown to be encouraging positive behavioural change in taxpayers, according to the Office of Tax Simplification...

Tax experts have applauded the government’s decision to water down controversial plans to give HMRC extra tax debt-collection powers. Extra safeguards and additional time for consultation on direct...

Tax experts back department against PAC report

E Blaney (TC4103)