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Issue: Vol 176, Issue 4520
29 Sep 2015
Is HMRC deliberately trying to narrow the scope of exemptions and zero-ratings in the VAT legislation?
Summary of a recent report prepared for HMRC into the latest trends in the tax agent market.
Will the government and HMRC's attempts to level the goodwill playing field be effective?
The decisions in recent enterprise investment scheme appeals have elicited varying degrees of sympathy.
New regimes for penalties, travel and subsistence.
Determining the extent to which capital gains tax taper relief was available.
Capital idea; Carry forward limits; VAT and e-books; UK/Swiss agreement
The administrative process of payment for supervision of a school breakfast club.
Can tax overpayments that relate to more than four years ago be repaid?
Correspondence from readers on topical subjects.
Tax advice required for UK and French residents setting up a joint business.
HMRC concerns over company failure to submit annual returns for share schemes.
Treasury requesting feedback on rules for travel expenses.
Views sought on proposals on main residence nil-rate band.
HMRC brief published on Anson.
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