Issue: Vol 175, Issue 4500

VAT’s mini one-stop shop is ill conceived for small firms

Basic principles of trust tax pools

Leekes Ltd and corporate loss streaming

Calculating an individual’s income tax liability

Swedish IT; Parking a liability; Information shortfalll; PE problem

Could a cricket club register for one quarter to recover input VAT on building work?

Calculating the tax-free payment from a SIPP that holds commercial property

A trust of property was intended but not evidenced in writing at purchase

What income and tax reliefs relating to Eire are relevant for UK tax purposes?

Vocalspruce The Supreme Court has refused the taxpayer permission to appeal in the lead case of Vocalspruce v CRC [2015] STC 861, meaning the decision is now final. The case centered on the tax...

The Pensions Regulator has announced plans for a new auto-enrolment solution to help employers that currently use HMRC’s basic PAYE tools. The proposals, set out in a consultation document, explain...

Changes to the tax regime for unauthorised unit trusts are the subject of new guidance released by HMRC. A trust with at least one exempt unit holder and one non-exempt unit holder for the period from...

Globetrotting businesspeople are increasingly under scrutiny from HMRC, with no sign of a let-up in the near future, according to legal experts. There has been a 29% rise in the number of tax probes...

Spritebeam Ltd, Prowting Ltd & CRC v CRC & Versteegh Ltd, Upper Tribunal

Bluu Solutions Ltd (TC4300)