Issue: Vol 167, Issue 4291

NEIL WARREN gives practical examples of how large amounts of VAT and SDLT can be saved if an option to tax election is revoked after two decades

How is HMRC’s internal process panning out? ALLISON PLAGER reports

ALEX BYRNE wonders whether the recently submitted tax returns will bring more or fewer enquiries

MIKE TRUMAN reports on a judicial review case with wide importance for agents and their relationship with HMRC

Two of the three partners of a professional partnership would like to mitigate their income tax liabilities and are considering using limited companies to take over their personal interests

A client has been made bankrupt and there appear to be conflicting requests for paperwork and records from the Official Receiver and HMRC

A client is considering the purchase of a new property for use as an art gallery

Hackney carriages are eligible for the annual investment allowance, but is this true of all types of taxi?

Bringing son into the family business; dividend payments to directors; tax treatment of termination payment; VAT on personalised car number plate

Frozen for 2011/12

FAQs for practitioners

Payroll Alliance seeks opinions of advisers and employers

Charges linked to tax transparency of country involved

Draft order for comment

Hansard, 25 January 2011, vol 5221, no 105, col 189W