Issue: Vol 160, Issue 4120

FRANCESCA LAGERBERG considers the Government reaction to the Jones v Garnett decision in the House of Lords

DONALD DRYSDALE considers how online filing will give HMRC wider access to business data.

DAVID WHISCOMBE asks why HMRC chose a married couple as their 'test case' on the application of the settlements legislation.

NEIL WARREN considers the practical benefits of using a range of special VAT schemes.

Our client, a director of a building company, acquired an investment property in London in 1999 for letting; the property was registered in his sole name. A loan was taken out with a lender on a 'buy...

Correspondence from readers on topical subjects.

A client couple have been letting a flat jointly at a commercial rent since acquisition for £95,000 in 1998. The current value is £300,000 and they propose to sell it in the next tax year. They live...

I act for a partnership which carries on a trade as motor traders/garage workshop. The trade was originally conducted solely by the father. Some years ago he admitted his son into partnership with...

A wall collapsed at a factory that produces walling products. It was agreed that the company's insurance would cover the claim and it instructed the company to organise the repair using its preferred...