Issue: Vol 167, Issue 4299

NAOMI SMITH and MIKE WARBURTON take a detailed look at the taxation of private medical insurance benefits provided to former employees

The marriage between income tax and NI is still a long way off, says PHILIP FISHER

The government’s response to proposals by the Office of Tax Simplification is fatally flawed, argues MIKE TRUMAN

NEIL WARREN considers the VAT measures in the Budget

PETE MILLER considers the corporate tax implications for an expanding business

Farmland and cottages are owned by two discretionary settlements with the farmer’s personal company being the tenant under the Agricultural Holdings Act

A mother left her 95% share of her private residence to her daughter, her daughter’s husband and their children. The will was subsequently varied and the property was placed in trust before being sold

A client has opted to tax and charged VAT on rental income. Following letting to a VAT-registered business, the property is now being let to a charity which is saying that VAT should not be charged

A motor repair business has been operated from garages on which domestic rates were being paid, but which were not claimed in the business accounts

Reorganising a Scottish partnership; entrepreneurs’ relief on disposal of business premises; wife’s pension; winding up business owned by siblings

'Officer said the missing return was "not on the system"’

'We feel there are a number of problems with the type of planning involved in this arrangement'

HMRC to speed up applications selected for checks

Revenue confirms VAT view of catering

Summary of new system