Issue: Vol 175, Issue 4490

Using a UK company to hold personal assets

HMRC’s increased reliance on digital

A tax guide to crowdfunding

The tatty rules of allowable expenses in respect of let property

The VAT applicable to a UK company selling and dispatching goods from Poland

When does a VAT liability arise when payments are made by PayPal?

Tax of non-UK residents who carry out work here but live in Bermuda

Settlor’s interest; Overseas gains; Gifts to Ireland; Textile trouble

Is income received from pasture and shelter for horses trade or rent?

New editor We are delighted to announce that Richard Curtis will be the new editor of Taxation, following the retirement of Mike Truman on 6 March. RPI The retail prices index for January 2015 is...

Taxpayers can now sign up online for the new tax break for married couples and people in civil partnerships. Web users can register at any point in the tax year and still receive the full benefit of...

The European Commission (EC) has unveiled its agenda to combat avoidance and aggressive tax planning, with a package of measure to increase tax transparency to be announced next month. A key objective...

The European Parliament is set to set up a special parliamentary committee to look into European Union member states’ tax rulings and “other measures similar in nature or effect”, and to make...

Employers will not incur penalties for delays of up to three days in filing PAYE information, HMRC have confirmed. There will be no changes to the submission deadlines, and employers with fewer than...

CRC v Royal College of Paediatrics and Child Health; Coleridge (Theobalds Road) Ltd, Upper Tribunal