Issue: Vol 166, Issue 4269

What is the point of tax reform, asks JEREMY MINDELL

KEVIN SLEVIN issues a warning of unexpected tax consequences where there are deferred capital gains

ALLISON PLAGER delves into HMRC’s 2009/10 accounts

The concluding parliamentary debates of the Finance Bill are reviewed by RICHARD CURTIS

A non-resident settlement has stockpiled gains from previous years. What effect does the capital gains tax rate change in 2010/11 have on the benefit chargeable under TCGA 1992, s 87?

A charitable company has disposed of several properties. Does the general exemption for income extend to gains?

A daughter was left a one-half share of her parent’s property on the death of her mother. The father has moved to a care home and the property has been sold

A client had been under investigation by HMRC for underdeclaring income and underpaying VAT. Unfortunately, the client died before the investigation was concluded

Allocation of rental income to children; using own home as a showroom; dealing with a blind trust; VAT treatment of feed in tariffs

Update on cycles and bus passes

Updated guidance

Updated list

Information Sheet 18/10

HMRC explain how reverse charge for emissions allowances will operate

Six more to be released