Issue: Vol 162, Issue 4186

CHRIS CHADBURN looks at the work of risk intelligence analysis teams

JOHN ENDACOTT explains how the PBR tax-rate changes will affect the liabilities on individuals’ income

MIKE TRUMAN is not sure what he thinks about the latest proposals for an ‘HMRC’ charter

The implications of the High Court judgment in the FII group litigation on the taxation of dividends are explored by SIMON WHITEHEAD

JOHN NEWTH investigates statute law, case law and current practice regarding claims for tax relief on business clothing

Once again, HMRC have been let down by their systems. ALLISON PLAGER reports

Bare trusts and minors and chargeable events — an HMRC clarification. JOHN WOOLLEY explains

MIKE TRUMAN looks past the smokescreen of the leaks about the PBR and tries to see what is really happening

MALCOLM FINNEY considers the implications of non-UK domiciles accessing offshore monies following FA 2008

An eBay trader is concerned at the effect of commission payments on the VAT liability

What is the position if a business purchases an asset on hire purchase but then gives it back before the end of the agreement?

A farm is owned by a brother and a trust in equal shares, his sister being the life tenant with his children as remaindermen

A client has moved from receiving commission for her own online purchases to receiving commission on the purchases of her friends and others

A charity imports shirts to be sold at a concert, which is taking place to raise funds. VAT has been charged on the import of the goods, but can this be reclaimed or set against the sales themselves?...

A father wishes to transfer shares in the family company to his son, partly as a gift and partly for consideration. Which has priority, holdover relief or entrepreneurs' relief? The replies examine...