Issue: Vol 171, Issue 4395

The Taxation team offers a first reaction to the chancellor's tax measures

The Taxation team offers a first reaction to the chancellor's tax measures

Will the general anti-abuse rule provide certainty for taxpayers and advisers?

Methods used by HMRC’s affluent unit to target avoidance and evasion by wealthy individuals

Will the Revenue’s behavioural insight techniques whip taxpayers into shape?

A company purchases options to buy property and then sells these on. The company does not develop the property

An employee is to be made redundant. He is entitled to six months’ notice, but expects to receive pay in lieu of notice of about £16,000. Furthermore, the employer would have paid pension...

A limited company intends to purchase a dog that will be used for promotional purposes. The animal will be taken home in the evenings and at weekends by one of the directors

A dormant company owns a one-quarter share in a property. The rest is owned by the company’s shareholder. The property has gained in value and the owner wishes to pass it to his children

...Pension problem; Land consultant

The government has published a consultation on allowing company shares traded on a wider range of equity markets to be eligible for a stocks and shares individual savings account (ISA). The measure...

...ERSS bulletin; Helen Lewis; Second-hand fixtures

Further to concerns about the number of changes to tax codes, which left some employees with less them half their pay after tax,  payroll management information service Payroll Alliance carried out a...

The government is to strengthen legislation to block tax avoidance through offshore intermediaries: corporate forms put between UK workers and a UK business. They are based offshore, often in tax...

Vulnerable taxpayers are to be offered a mobile HMRC support service in place of the current enquiry centres, which have seen demand plunge by more than half over recent years. The new initiative for...