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Issue: Vol 176, Issue 4512

Issue: Vol 176, Issue 4512

4 Aug 2015
IN THIS ISSUE
The interaction between discovery, time limits and DOTAS
 
The lessons that tax advisers can learn from the Tim Healy case on the “wholly and exclusively” test for business expenses
Well-intentioned efforts by parents to help their children can sometimes create a VAT problem
The implications of the Anson decision for UK taxpayers who have income from shares in a US limited liability company
 

Real time information guidance

Correspondence from readers on topical subjects.

Mixed use; Continuing business?; Letting repairs; Channel Islands rent

How should VAT be accounted for on television equipment to the Netherlands?

Can a group company in administration still claim group relief?
Should compensation derive from the option agreement or the freehold land?
Will the building of a home for parents be treated as a return of earlier gifts?

Justice was free, but will there be a fee?

HMRC has launched a consultation Tackling the hidden economy: Extension of data-gathering powers. The government intends to extend HMRC’s powers to gather data from third parties. These would directly...
Building on the principles established in the January 2015 consultation, HMRC have published Strengthening sanctions for tax avoidance - a consultation on detailed proposals outlining the detail of...
The simplification of the tax and NIC treatment of termination payments is currently under consideration following an HMRC consultation document Simplification of the tax and National Insurance...
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