Issue: Vol 163, Issue 4190

DAVID HINSTRIDGE, HMRC’s tribunals reform project director, looks at the internal review trial, set against the background of tribunal reform

The mystery of the new remittance basis of taxation is investigated by SAM HART

JOHN NEWTH considers the determination in Castle Construction (Chesterfield) Ltd

Can we make a better tax system? PETER FANNING considers the role of advisers and HMRC in an improved administration

Using some practical examples, KEVIN HALL and MIKE DOWN consider the possible implications of HMRC’s new compliance powers

The downturn in the property market is delaying the sale of business premises. How will this impact on entitlement to entrepreneurs’ relief?

What is the VAT impact of payments incorrectly made to one business rather than to an associated business?

A non-domiciled and non-resident individual seeks advice regarding the non-cash benefits that arise from his – largely philanthropic – activities in the UK.

Will they be eligible for capital gains tax entrepreneurs’ relief when they are disposed of?

'Further evidence that the Revenue isn’t working'

The trouble with going online

Author: Matthew Hutton; 734 pages (inc. index)