Issue: Vol 164, Issue 4222

ANDREW WATT highlights the differences between the Liechtenstein disclosure facility and the new disclosure opportunity

MIKE TRUMAN dives into the logical fallacy at the heart of the False Self-Employment consultation paper

Seven years have passed, and RICHARD CURTIS still thinks that basic rate pensioners should be entitled to top-slicing relief

What is the date of payment for the purposes of claiming relief on employers’ pension scheme contributions? JOHN WOOLLEY reports

Automated message causes confusion

Dispute over CT loan advice

A property-owning consortium has transferred a property that it owns from investment to trading stock, but the valuation has reduced since purchase

A father has decided to create a trust to provide for the education of the children of a marriage that is now ending

A taxpayer entered into a ‘without prejudice’ settlement with HMRC on the basis that the department would win the Arctic Systems case. The department having lost, the taxpayer is now seeking to...

What are the remittance basis rules for a non-domiciled taxpayer who has not previously remitted overseas income to the UK?

Value of shares at company reorganisation; fluctuating profits; employment-related securities rules; tax treatment of payments from trust

E-learning module available

Updated online guidance

Revised interpretation of 'offshore installation' against 'ship'

Update for online CT tool