Issue: Vol 159, Issue 4113

ANDREW WATTERS considers the implications of a recent decision which may enhance HMRC's power in negligence cases.

ALLISON PLAGER reviews the fourth and fifth sittings of the Public Bill Committee.

RICHARD CURTIS considers the tax implications of 'commissions' that might not be commissions.

CHRIS OATES reviews HMRC's recently published litigation and settlement strategy.

Is it possible for a sole trader to trade with himself, asks ROBERT MAAS

MIKE TRUMAN is planning a rally of taxpayers and their advisers at Runnymede …

My client is a director and majority shareholder of a trading company. Shortly after setting up the company, he made a £100,000 cash injection into the company and this was recorded as a credit...

Our clients — father, son and son's wife — farm in partnership; all three are genuinely involved in the farm business. Father owns the substantial farmhouse and land personally, but in the last year...

My client has a small limited company. She does not fall within IR35 and has other sources of investment income. The company is small and we often do not know until shortly after the 31 March...

My father, who was born 1919, sold his only residential property in 1985 and I purchased a new residential property at the same time financed by a small deposit from my own funds, a gift from part of...