Going out in style
FRANCESCA LAGERBERG and AMY READ consider the end-of-year planning issues that are relevant for a tough new tax year
10 Feb 2010

Drawing a line
SIMON SWEETMAN asks HMRC to think more radically when trying to distinguish between income from property and a trade
10 Feb 2010

Anything but simple!
DARREN ALDRICH sounds a warning about the new electronic system for reclaiming VAT
10 Feb 2010

Doctor, doctor...
PHIL BERWICK considers the practical aspects of HMRC’s tax health plan
10 Feb 2010

All manor of tax
An elderly couple gift a substantial sum to their daughter. One and a half years later they feel unable to look after themselves and move in with their daughter and her husband who used the gift to assist in the purchase of a large house
10 Feb 2010

Olympic task
A business is involved in arranging accommodation for competitors and supporters at the 2012 London Olympic Games. A retainer is received as well as commission payments that are potentially refundable if the games are cancelled. How these payments are to be taxed and the implications of UITF40 are examined
10 Feb 2010

Island life
A builder moves from London to the Isle of Wight, but is unable to obtain work there and continues to work in the capital
10 Feb 2010

Snowed under
The director of an accountancy business was unable to return to his home for several days during the bad weather in January 2010. Will the company’s expenditure on hotel accommodation and future rent on a flat be allowable?
10 Feb 2010

Hanging on the telephone
ALLISON PLAGER discovers that HMRC’s telephone handling expertise could do with some warming up
10 Feb 2010

New queries, issue 4242
Correcting previous years’ tax credit claims; interaction of penalties; tax returns for flat-management companies; income from writing
10 Feb 2010

OECD sets up tax and development task force
First meeting in early 2010
8 Feb 2010

Carelessness fines do not include advisers
Penalty cannot arise upon an agent under FA 2007, Sch 24 para 1
8 Feb 2010

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