Issue: Vol 168, Issue 4318

NICK HAINES lists the things every adviser should know

Following on from Charlton, NIGEL EASTAWAY has his own experience to relate

NEIL WARREN uses practical examples to highlight when input tax can and cannot be claimed by a business

ALLISON PLAGER delves into the latest HMRC consultations on online communication

An employee has been awarded £130,000 by the Employment Tribunal for disability discrimination, injury to feelings and unfair dismissal. After the £30,000 tax-free element, the balance must be grossed...

An industrial unit was partitioned into two separate areas, one of which the owner uses while the other is let out

What is the general tax position where a partner introduces land into a partnership to mitigate future inheritance tax liabilities?

A client is starting a new nursery, but is concerned at potential NIC problems for part-time employees. Questions are also raised regarding pay for after-work meetings and travel costs

Right or wrong?; The Irish problem; Outstanding debt; Panel man

'It makes me upset for HMRC to give half truths in this area'

Embargo until full analysis of lodgements received?

'Tax advisers of the future will, in effect, be working for HMRC'

No possibility of using ‘not carried on a business’ argument?

Dragon boats; CT Aberdeen; Guide for schools; R&D production

Guidance for advisers now online