Issue: Vol 165, Issue 4259

ADAM CRAGGS looks at closure notices in light of the Collinson decision

MARK MORTON discusses HMRC’s right to demand access to a taxpayer’s private bank account

‘Stop digging’ is the advice from MIKE THEXTON as he examines the rules for correcting VAT errors

TIM LEVY argues that a certain and consistent tax system is essential to long-term business success

'I was told to write to South Wales area, but the website shows Leicester as the appropriate office'

'You might agree that the words you use are not very friendly'

'The TCO’s stance is a breach of human rights'

A 'degree of chutzpah' that caused a 'mounting sense of disbelief'

A close company rented a property to a partnership consisting of the company’s shareholders. The company was deemed to be a close investment holding company. The company subsequently acquired more...

In 1999, a shareholder transferred his shares to a trust and claimed retirement and hold-over relief. The trustees can transfer shares to the son of the original shareholder and the capital gain can...

A farming partnership did not have a herd election in force, but during 2008/09 half of the herd had to be slaughtered due to a TB outbreak

A vendor makes sales of ice cream from a pitch in a shopping centre between April and October each year. Sales are at a level of between £7,000 and £10,000 per month

Sum paid to protect personal reputation; 2009/10 salary paid in 2010/11; UK tax due on image rights; tax treatment of ex gratia payment

Legal base to establish network for faster information exchange

Osborne will make earlier presentation