Issue: Vol 169, Issue 4345

Does entitlement to pay National Insurance contributions make sense, asks RICHARD CURTIS

Non-compliant Americans living overseas have five choices, says DAVID TREITEL

KEITH GORDON considers whether the proposed general anti-abuse rule will correct tax injustices

ROSS WELLAND considers international tax management for owner-managed firms

A contractor who carries on his business for an agency via a limited company has found work in Saudi Arabia for a period of 18 months, including a complete tax year

A builder has lent money to his niece to enable her to extend her house. This will represent about 20% of the value of the converted property and they have agreed that an equivalent percentage will be...

The owner of a main residence has converted it into three flats, which he intends to sell or rent out

Future possibilities; Overseas sale; Surplus reserves; Discretionary dispute

Clarification of 'French gift' reply

'Concerns about proposed SA change are well founded'

'Problems with returns are your fault'

'A taxable employment income case'

A limited company has purchased the interests of the members of a limited liability partnership in an arm’s length transaction. The main asset of the LLP was goodwill, but HMRC have refused relief...

Follow-up to RCB 35/11

PSN 52; VAT Notes; Student loans; PAYE book; Tax catch-up plan; Child trust funds