Issue : Vol 197, Issue 5024

MTD – initial pain but long-term opportunities

Normal wisdom

Untangling mismatches

Clarity is vital

A Wild ride

Understanding the Lycamobile VAT Upper Tribunal decision.

In memoriam: Richard Todd

VAT

International – pension lump sums

VAT

Capital gains tax

Regular gifts With the impending imposition of IHT on pension fund holdings, I am looking with more interest at the ‘normal expenditure out of income’ exemption. From recent experience as...

Tax barely received a mention in chancellor of the exchequer Rachel Reeve’s spring forecast made to the House of Commons on 3 March. She stuck to her promise that there would be only ‘a...

HMRC has updated its published guidance to accept that there could be situations when officers might not issue assessments for minor input tax errors they discover on a compliance check. The guidance...

Taxpayer complaints about HMRC have surged by one-fifth to reach the highest level in five years, according to data obtained by the Contentious Tax Group of tax dispute professionals. Data released...