Issue: Vol 167, Issue 4288

NEIL WARREN considers the unusual rules that determine the VAT liability of training services supplied by a UK business

Is the idea of a new approach to consultation too radical for HMRC, asks ANNE REDSTON

NICK LLOYD puts some polish on the car benefit rules

REBECCA BENNEYWORTH provides a rundown of changes to tax credits

A son inherited his mother’s main residence in 1989. He transferred a half share to his wife in June 2008, with the whole property being sold by them approximately one year later

An 80-year-old widower has gifted a 99% interest in his only or main residence to his daughter who lives with him. The father will continue to pay all of the outgoings on the property

A UK charity is establishing a subsidiary trading company to sell DVDs worldwide, although they will be manufactured in and distributed from France

A US citizen who has lived in the UK for two years is the beneficiary of a US grantor trust and a US non-grantor trust

Using a SIPP to buy business property; restructuring a partnership; paperwork following bankruptcy of client; capital allowances available on taxis

Avoid paying late

New programme announced

VAT information sheet 02/11

96 filed between 11pm and midnight on NYE

HMRC will not confirm by telephone or fax.

'Underpayment likely to arise from two or more employments'