Issue: Vol 171, Issue 4394

The new compliance and procurement proposals are unimpressive

The decision of whether or not to make an overseas capital loss election is not straightforward

Implications of the Upper Tribunal decision in Pawson for owners of vacation lets

The results of our poll on attitudes towards tax avoidance and evasion

A look at the Finance Bill 2013 rules affecting temporary non-residents

The new compliance and procurement proposals are unimpressive

A widow owned the flat in sheltered accommodation in which she lived until her death in January 2008. A valuation of £175,000 from the management company was accepted by her executor, but the property...

...VAT’s not cricket; EIS transfer

An employee lives on the south coast and works for at least two days a week in his employer’s local office. However, he also spends, on average, three days a week visiting the London office and the...

Since 2001, a client has let a property that he owns to his daughter, who is the mother of four children with special needs. The local council pay the rent, but this is exceeded by the client’s...

A software developer has recently taken on a new role writing software for an Australian firm. A decision needs to be taken as to whether this should be carried on as a self-employed person or through...

The ICAEW Tax Faculty has issued proposals on how service issues might be handled by HMRC in future. They suggestions were prompted by the reorganisation at the Revenue that will create a new role for...

The term “ordinarily resident” has been removed from regulation 15 of the Capital Gains Tax Regulations 1967, under newly published draft regulations that have also eliminated the requirement that a...

...Agent update; Share capital; RTI

The annual residential property tax (ARPT) is set to come into effect on 1 April. HMRC will carry out what they call pre-return banding checks on high-value residential properties owned by taxpayer...