Issue: Vol 170, Issue 4367

MIKE TRUMAN looks at complexities created for inheritance tax when 10% of an estate is left to charity

The forthcoming upgrade of the PAYE system is considered by ELLIE GAMBLE, SHARON GILKES and KAREN THOMSON

HMRC’s version is refuted by RICHARD MURPHY, who claims his own estimate is nearer the truth

A reminder of the rules for capital gains tax and earn-outs, adapted from an article in the Tolley Guidance owner-managed business module

Many medical practitioners have an office or suite of offices in their home where they deal with notes, correspondence, phone calls and the like and where they spend much time

Full details are not known, but a client who is a sports professional has been fined two weeks’ wages for misconduct. The employer appears to have simply reduced his gross salary by the two weeks’ pay...

An entertainer is a British citizen and is also a national of another Commonwealth country. Since September 2009, he has been a US resident, but has substantial earnings in the UK from appearances...

A professional musician, who has his family home in Birmingham, has been engaged to play in a West End musical for a year. He has rented a three-bedroom flat in London and will let two of the rooms to...

Booted out?; Foreign matters; Whither widgets?; Goodwill hunting

To reflect insurance policyholder’s period of residence outside UK

Fixes and improvements

RPI; Online sellers; Partial exemption

Quick reaction mechanism would authorise derogation within a month

HMRC clarify FA 2012, Sch 12 with regard to foreign income

Minimum charge is £1,200