Issue: Vol 168, Issue 4326

MALCOLM GUNN considers the alternatives for those who set up non-resident trusts before 1998

STUART JONES is not impressed by the joint statement about HMRC's service delivery

RUTH CORNETT outlines HMRC’s updated views on the capital tax treatment of heritage chattels

FA 2011 includes anti-avoidance legislation aimed at certain charitable donations. ALLISON PLAGER provides a guide

A foreign property has been owned since 2006 and has been let as holiday accommodation since 2009, but has only made losses. There is no similar source of income for those years

A farming partnership sold its dairy herd and some farm buildings seven years ago and has since grazed cattle on the land

A business has collapsed since the start of the current tax year with a £20,000 deficit on the profit and loss account. The owner believes the business can be revived with an injection of funds, but...

Shortly before a compliance visit, a business identified a VAT underpayment of £8,000. It planned to correct this on the next VAT return, but agreed with the HMRC officer that an assessment should be...

VAT or no VAT?; Edwardian house; A little work; IVA for five

Lecturers, teachers, instructors or those in similar capacity

New leaflet for self-employed

Time to pay; VAT manual; Bank levy; ISA Bulletin 37; VAT cancellation

New facility will cover current, previous and next tax year

80% of PAYE return errors relate to name, DOB or NICs

Councils can have P35 penalty withdrawn