The party’s over
NEIL WARREN considers the practical challenges and potential cash flow benefits of the January increase in the rate of VAT
15 Oct 2009

Non-resident non-entitlement
Glaxo Wellcome GmbH & Co KG v Finanzamt München II (Case C-182/08), European Court of Justice, 17 September 2009
14 Oct 2009

UK law overridden
Philips Electronics UK Ltd (TC 176)
14 Oct 2009

Recognised accounts
Legal & General Assurance Society Ltd (TC 175)
14 Oct 2009

Correspondence delays
Problems with HMRC post backlogs
14 Oct 2009

Right hand, left hand
Delays in dealing with trust returns by HMRC causes tax collection problems.
14 Oct 2009

Half cut
A look at whether the entitlement of settlor-interested trusts to an annual exempt amount is or is not an advantage.
14 Oct 2009

Minority report
What are the implications of a new shareholders' agreement that increases the value of minority shareholdings?
14 Oct 2009

Beefing up
Will a reduction in farming activities prejudice entitlement to agricultural property relief on a farmhouse?
14 Oct 2009

Tips and troncs
A restaurant's voluntary service charge will be divided by and between the waiting staff. How will this affect PAYE, NIC and the national minimum wage/
14 Oct 2009

Cross-border loss relief
The European Commission has referred the UK to the ECJ
14 Oct 2009

Spotlight on complaints
The Adjudicator’s latest annual report has recently been published. ALLISON PLAGER surveys the facts and figures
14 Oct 2009