Issue: Vol 170, Issue 4384

The tax treatment of wine is examined by TOBY CROOKS

Sales and transfers of Christmas plants may fall into different VAT categories, explains NEIL WARREN

ROBERT MAAS reveals a strange tax case

On the basis erratic fiction is all the rage, we accepted an article by CHRIS WILLIAMS, but it turned out to be more CPD James than EL James

A client has various pension funds – some personal pensions and some retirement annuity policies – with different life companies. The death benefits are written in trust for his wife

A client provides “life coaching” services and courses to private individuals – executives of large companies – through a limited company

Our client’s wife died and left him 40% of the shares in a small limited company that operates a consultancy business. The other 60% were divided equally between their three adult daughters. Their...

A main residence was purchased in April 2007 and the owner lived in it until October 2012 when he let it and moved into a rented property. He plans to sell a disused farm building on the property to a...

Sleighed; I’ll be back; Season of goodwill; Reduced plot

Finance Bill 2013

Restricting offset of losses could suppress entrepreneurship, says CIOT

Failure to disclose could lead to 150% penalty

Transitional rules for chargeable periods that overlap 1 January

New powers will take effect in April

Commonsense view of reasonable excuse claims