Issue: Vol 177, Issue 4536

The problems faced by HMRC when they carry out mark-up exercises.

What does voluntary payrolling of benefits entail?

The row over Google’s tax liability.

The implications of the consultation document and proposed legislation on transactions in securities.

Does HMRC have the power to issue tax returns to personal representatives?

Keeping it in the family; Non-resident tax; Nearing retirement; Flat rate dilemma

The tax consequences of a promise to gift part of property sale proceeds.

Does buying from Spain and selling to EU states involve a double charge?

Consider the path to inner peace.

Should a local choir deduct tax from payments to musical directors?

Correspondence from readers on topical subjects.

HMRC has published document on digitalising tax.

New proposals to tackle corporate tax avoidance.

Completion of self-assessment online tax returns.