Issue: Vol 172, Issue 4421

Loans to participators are a common issue for small companies – and there is still time for advisers to give the taxman their opinions

Assessing the accuracy of claims made by a BBC documentary

Tax professionals react to the Panorama report on avoidance

Responsible stamp duty land tax planning is possible in spite of three sets of legislative provisions

HMRC have refused a claim to the annual investment allowance by a limited liability partnership because the partners were an individual and another LLP

A “one-man” limited company carries on a trade, but it has invested some of its cash surplus into a futures trading account. It has made a £30,000 loss. Can it be set against trading profits?

...Property conversion; Rent accounts

Small and medium-sized businesses have been receiving a “cashback” payment when they have taken out a business loan. Is this subject to tax?

Two properties are being developed as student accommodation. One will have clusters of bedrooms, with en-suite facilities, but a shared living room and kitchen. The other will have self-contained...

Taskforce focuses on security industry The next wave of HMRC taskforces has been launched to focus on the private security industry in London and the south-east to counter fraudulent VAT repayment...

Another tax amnesty launched by HMRC

HMRC have confirmed they will withhold income tax repayments when officials believe a claim that produces the sum constitutes avoidance, and when the department is challenging or considering...

Supplementary questions aimed at bolstering HMRC poll

I Phillips; P Phillips; Ivan and Patricia Phillips (a firm) (TC2756)

M Phair (TC2752)