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Issue: Vol 165, Issue 4238

Issue: Vol 165, Issue 4238

10 Dec 2009
JONATHAN LEVY and ADAM CRAGGS consider the jurisdictional considerations for judicial review proceedings following the Oxfam decision
ROBERT MAAS still has reservations about the reasoning behind HMRC’s ‘Working with Tax Agents’ consultation
PETER HANN explains the various advantages of investing in venture capital trusts
ALLISON PLAGER delves into the Committee of Public Accounts’ report on how HMRC are trying to improve tax collection
DAVID SEARLE and MIKE DOWN are happy to share their favourable first impressions of HMRC’s new independent review process
'I do not agree with the application of IHTA 1984, s 43'
'Some of the tax consequences are rendered untenable'
The managing director of a business start-up has agreed to take a lower salary than that originally agreed, pending future company success and income. At that point the undrawn salary will be paid....
A UK citizen who has been resident in the USA for many years inherits land, bank accounts and shareholdings in the UK
An elderly client owed tax on property income, which HMRC erroneously failed to recover by adjusting her PAYE code number. The department is refusing requests that the liability be waived under ESC...
A person in receipt of the state pension and income from two employments has claimed a tax repayment using a form R40, but HMRC have now requested completion of a self assessment tax return
Retired couple’s tax credit claim; broadband costs of one-man company; ownership of limited company’s shares; pension contributions
Changes proposed
Admin office update
FAQs online
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