Issue: Vol 172, Issue 4426

Article 17 of the OECD convention model discriminates against touring artists and sportspeople, claims the European musicians’ network FEVIS

...for Hyacinth. The scary situation in which a business makes an early VAT payment to HMRC but suffers a default surcharge

Revenue Watch: the department needs to rethink its attitude to fining compliant taxpayers

FA 2013 changes to solve inheritance tax problems can cause unexpected stamp duty liabilities

Several clients operate as contractors through personal service companies. The contracts have been reviewed by a specialist firm, which provides insurance cover against income tax and National...

A property management company paid a franchise fee that enables it to manage property insurance claims within a specified postcode area. VAT was paid on the fee, but the company uses the flat rate...

How should the works created by an artist be valued in the accounts that are prepared up to the date of his death?

A house was inherited and sold a few months later at a substantial gain. Capital gains tax will be payable, but what acquisition value should be used?

...To opt or not; Loans to participators

HMRC say they are unable to correct the online time discrepancy between their own validation service that uses British standard time and the government gateway, which employs Greenwich mean time,...

PAYE schemes on which there has been no activity for at least 120 days will be automatically cancelled, HMRC have announced. A letter – an RTI206 – will be issued to an employer of a shutdown,...

PDV update HMRC have updated the PAYE desktop viewer (PDV) application. Users should download and install the new version of the viewer as soon as possible. Information exchange The UK has...

HMRC are to once again revamp their business records check (BRC) programme, putting greater emphasis on educating taxpayers.

HMRC have introduced a system of electronic messages intended to help employers keep their PAYE up to date. The first alert will be sent to employers who are suspected of having submitted a late full...

A new VAT return has been proposed for the European Union (EU) to be a standard across all members, in an effort to cut red-tape for firms, ease tax compliance and improve the efficiency of tax...