Issue: Vol 173, Issue 4447

Basics of the rules set to be introduced next year

Reviewing the new capital allowances rules for property transactions

A look at the National Audit Office report on the landscape of tax breaks

Highlights from the event at Queens’ College, Cambridge, on 4-6 April

Cash shortfall; Long lease, short lease; UK tax or not? VAT racing

A company owned by a father and daughter provides commercial loans and manages properties and collects rents. Activities include those carried out for family members and their businesses

The director and sole shareholder of two cash-rich limited companies that are VAT registered has suggested that they loan money to a new third company which will buy a residential property to generate...

A wealthy widower pays contributions into a bond that has a current surrender value of more than £120,000. This could be surrendered during his lifetime or it will pay out on his death

Some doctors may have worked overseas during the early years of their careers and might have amassed offshore pension pots. When added to their National Health Service pensions the amounts may exceed...

Correcting a tax code HMRC have not issued P2 coding notices for 2014/15 to taxpayers if their tax was unchanged. Taxpayers need only contact the department if their circumstances have changed. The...

End of year summary due by 19 April

There is no evidence that the global corporate tax base is falling to pieces as the result of aggressive avoidance by multinationals, according to an academic study carried out on behalf of the...

Authorised tax agents can now use a single spreadsheet to register ten or more partners in a limited liability partnership (LLP) for self assessment and National Insurance, rather than having to fill...

The revenue from HMRC’s Liechtenstein disclosure facility (LDF) is likely to fall significantly short of its £3bn target, according to solicitors Irwin Mitchell. The expected yield was £1bn at the...

The government is set to extend its radical plan to remove the main residence election for non-UK residents, according to a leading tax specialist. Adviser and author Kevin Slevin learned from the...