Issue: Vol 169, Issue 4337

JOHN WATSON suggests simpler tax legislation might dispense with the need for a general anti-avoidance rule

NEIL WARREN considers VAT implications of changes in the use of commercial property that could affect retailers and property landlords in coming years

ALLISON PLAGER reports on a roundtable discussion of ways to simplify tax for micro-business

FRANCESCA LAGERBERG considers the first annual independent review of the Tax Professionals Forum

A manufacturing business has a surge in orders at Christmas and takes on temporary helpers

To promote their business and increase sales, a toyshop has arranged that a friend of the owners will act as Father Christmas for a few weeks

The taxpayers own reindeer which they use to operate a sleigh ride business during the winter months. The business income is mainly received in the winter, but can the full annual costs of keeping the...

A business has given a crate of 12 bottles of wine to a valued client, in the hope that the client would give a bottle to each of his ten employees as a festive present

Foreign pension; Circulating capital; Jointly held property; Over the threshold

'Reply should have gone further'

'Confusion between ownership by individual partner and by the partnership?'

'It is worth challenging HMRC over payments by charities'

Wordsearch; RPI; TaxAid; Footie probe; Former CEO dies

Warning follows Littlewoods (C-591/10)

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