Issue: Vol 169, Issue 4359

ALLISON PLAGER reviews the Public Accounts Committee report on HMRC’s compliance and enforcement programme

RICHARD CURTIS shines a light on HMRC’s view of the sale of Olympic torches

MIKE TRUMAN looks at the Quashie employment status case and finds a nasty surprise for tax evaders

Advisers may have to ask probing questions about clients’ relationships for child benefit purposes, warns ANDREW HUBBARD

Accountants made a mistake with a client’s tax return, as a result of which an incorrect repayment of income tax was made for 2010/11. This was quickly discovered and the client refunded this to HMRC

The work of a VAT-registered building company appears to have dried up and there is an unpaid invoice, for which a bad debt claim will have to be made

Advice is required on the capital gains tax implications when assets are sold in tranches over a period of time. In what circumstances is an annual exemption given against each disposal and when is a...

A small school engages 15 freelance teaching assistants who coach the pupils at the school and also, on their own account, in their own time

Wayleave worries; Angelic tax; Capital or income?; A fiver or failure?

More input tax apportionment issues

Matter of residence must be carefully considered

Will legislate gift aid small donations scheme

PAYE tools; SDLT6; CFC guidance; Salary sacrifice; Garlic wars

Two further stages

Revenue confirms position after ITV decision