Issue: Vol 164, Issue 4218

MARTIN EDHOUSE looks at the new consultation document affecting the tax status of construction workers

MIKE TRUMAN thinks the Australians may have a thing or two to teach us. They might also have something to say about equitable liability

MIKE THEXTON explains when and how to claim tax relief under the enterprise investment scheme

RICHARD CURTIS reviews the final sittings of the Public Bill Committee’s debate of the 2009 Finance Bill

A limited company operates a private hire cab business, the cars being hired to the individual drivers. Do these cars qualify for relief under the annual investment allowance or first-year allowance...

The owner-manager of a business has recently died, but he had an overdrawn loan account with the company. What are the tax implications if the loan is waived?

How much foreign tax credit should be given to the UK resident recipient of dividends from abroad? Eighteen percent foreign tax has been deducted from the Spanish dividend

Before March 1999, an elderly couple transferred one-third of their property to their daughter. She lives with the parents and contributes one-third of the running costs, etc.

Capital allowances on furnished lettings; the tax treatment of barter transactions; disposing of a property in a prize draw; and a charitable donation by a company

Update to Revenue site's online services section

HMRC target firms operating ‘travel and subsistence schemes’

Body objects to 'additional burdens' proposed by HMRC

Fraudsters claiming millions on behalf of 'clients'

Department wants views on filing changes

Revenue and Customs Brief 43