Issue : Vol 176, Issue 4524

Advice on how to avoid unexpected tax problems with the new charges for single-use carrier bags.

Two important principles of claiming input tax are considered.

But there is still time for practitioners to register clients.

The importance of good record-keeping.

Has an endowment policy that had unpaid premiums become non-qualifying?

Input tax on bar furniture; does it need to be restricted under partial exemption?

To what extent do roadworks mean that main residence relief cannot be claimed?

Endowment policy; Sussex by the sea; Electronic benefits; Good intentions

HMRC to phase out business record checks for SMEs.

Landlords; VAT; Pensions; Agents; Charities; ISAs

HMRC have published a consultation paper.