Issue: Vol 172, Issue 4411

What does the new fixed rate expense deductions regime involve, and does it meet expectation?

Explaining plans to revamp the National Insurance status of self-employed entertainers

Advisers, taxpayers and the Revenue have something to learn from the Brockenhurst College case

International corporation tax was the subject of the 2013 Wyman symposium

HMRC seem to be allergic to granting an SDLT relief

A client who is a UK taxpayer is employed in this country as the representative of an overseas business. The client works on his own initiative from an office in his own home, but how is his income...

There are special rules for allocating the income arising from property held jointly by spouses or civil partners and this may cause confusion

...Golfing holidays; In the middle

UK-domiciled and resident taxpayers bought and subsequently sold a holiday home in Florida

The sole shareholder and director of a UK incorporated company lives in France and organises student trips to the UK. About 10 weeks’ worth of work is carried out in the UK each year from a rented...

...ATED; self-billing; agent account managers

HMRC are considering further changes to the coding out of debts and underpayments, as part of the department’s efforts to improve the collection of debt. The Revenue can currently code out debts, PAYE...

Tax officials have moved to placate uncertainty about the VAT treatment of insolvency practitioners who act as supervisors while not having previously acted as nominees, following the First-tier...

The government is consulting on the withdrawal of relief for interest on loans to purchase life annuities, often referred to as home income plans, taken out by people aged 65 or over before 1999, as...

'Amnesty' will offer reduced penalty of 10%