Issue: Vol 164, Issue 4229

Moira Stuart fan RICHARD CURTIS wonders what she thinks of this year’s tax return forms

CHRIS CHADBURN shares his experiences at a recent gathering of HMRC officers and tax agents designed to ‘help make doing business as an agent easier’

ROB DURRANT-WALKER looks at claiming capital allowances on fixtures

JOHN WOOLLEY explains how to make the most of the anti-avoidance rules for trusts

'HMRC need to stop issuing anything about trust offices until this issue is resolved'

'Exasperated at the threats of recovery action'

'Needless to say, it took an inordinate amount of time to issue the UTR'

'Perhaps the Leicester office exists only for the benefit of personal callers'

A UK taxpayer used a dollar loan to purchase a property in the USA. The property was subsequently sold at a dollar loss in the USA but, due to exchange rate fluctuations, a profit was made in...

A mother sold a property that was originally her main residence, but which she subsequently allowed her daughter to use. The daughter did not pay rent, but did pay some expenses including a buildings...

A grandfather set up a trust where the trustees have absolute discretion to appoint to a wide variety of beneficiaries, but ultimately the trust fund is for the benefit of two grandchildren

Company A was taken over by Company B. Some time later, Company A made a payment to an ex-employee from surplus funds on its winding-up. The payment was in recognition of their being a loyal and...

A Eurostar driver’s accommodation; a residence built in the grounds of another; the cost of a psychic’s advice; and pension premium principles

Clarification of ‘change of ownership’

75,000 properties likely to be affected by rules repeal