Issue: Vol 170, Issue 4383

How do the key principles of the standard UK double tax agreement relate to individual taxpayers? STEPHEN KENNY has the answer

MIKE TRUMAN sees an unfortunate connection between George Osborne and Kenneth Williams

The potential problems when contributions are maxed out and losses arise are scrutinised by RICHARD CURTIS

In the first of an occasional series called Revenue Watch, KALONYMOUS highlights obvious and avoidable mistakes made by HMRC

An adviser is confused by the rules on whether VAT is chargeable on the income of independent financial advisers

A limited company owns the freehold of a block of flats. The roof needs to be replaced and it is proposed that the leaseholders pay £625 per quarter to cover this, in addition to the normal...

A company has paid more to its director/shareholder by way of dividends during a year than its post-tax profits. There is concern that a P11D has not been submitted and that this will result in...

A business is carried on through a one-man limited company. The director’s daughter is attending university and it is suggested that, to pay for her support, 20% of the shares are gifted to the...

Underwear; Surplus and deficit; Print and online; The cost of failure

Email pilot; VAT Notes No 4; GAAR; Investment bonds; Editorial board

Effective from 21 November

Process can take up to seven weeks

New amounts effective from 1 December 2012

80% of problems caused by bad info, warn HMRC

AIA up tenfold for plant and machinery