Issue: Vol 167, Issue 4305

It’s time to end the archaic practice of taxing people on the basis of where they were born, says VICTOR CLARENDON

NEIL WARREN considers some practical challenges for a business that is partly exempt

Always consider potential alternative methods of purchase and claims for relief for capital assets, advises HENRY WOOD

ALLISON PLAGER reports on the early debates of the Finance (No 3) Bill

A brother and sister own a tack shop standing on a green belt property, but the business is carried on by the sister and her daughter. The brother wishes to gift his share of the property to his...

A husband and wife own a portfolio of residential properties that are let. To mitigate higher-rate income tax liability the husband wishes to transfer his share to his wife, while retaining the...

Ms A, Ms B, and Ms C own a successful company, but their involvement is now limited to board meetings and strategic decision-making. Ms C wishes to gift 90% of her shares to her husband

The owner of a property is considering letting this to a company which he is connected to under CTA 2010, s 1122

Out of time claim for overpaid tax; transferring a property to a partnership; deregistering from VAT; PAYE on cash paid to former employee

Taxman aims to provide joined-up service

Multiple dwellings; We are AAMs; Paper P11Ds

Examination of contact with HMRC at key stages of annual cycle

SDLT1, SDLT3 and SDLT4

Thomas aims to rebuild relationship between HMRC and public

Kevin Joseph-Lester t/a Scaffold Access Services (TC990)