Issue: Vol 167, Issue 4307

MIKE TRUMAN introduces a special issue on the consultation on the future relationship between tax agents and HMRC

The departmental reasoning behind the condoc is explained by the Revenue's BRIAN REDFORD

A philosophical question is often a good way to start the day, says PAUL APLIN

The executive summary and questionnaires from the taxman's condoc

A father and three children are directors of a limited company. It is proposed that should the father predecease his younger wife – stepmother to the children – the company should provide her with...

A husband and wife went to live in the USA as a result of the wife’s secondment there. After seven years in that job, they spent a further seven years in the USA and are planning to return to the UK...

Can tax relief be claimed under the gift aid system for cash donations, particularly if, for example, a subsequent gift aid declaration is made for a more substantial donation?

If a UK trader sells goods to a business in Northern Cyprus, does this constitute an export or an intra-community supply for VAT purposes?

Reduction in value of year-end stock; losses made by limited liability partnership; reporting US gains on UK tax return; VAT on pub meals

HMRC finally make FHL confirmation

'Dr Wald should appeal as a point of principle'

'The sort of stuff you might expect from a backstreet debt collector'

Consultation follows Budget commitment to modernise vocabulary

Consultation on implementation of new system

Prudential continues to seek extension of rule