Issue: Vol 173, Issue 4454

Unpublished Special Commissioners’ decisions must stay under wraps to maintain justice and fairness

Why some Budget secrecy is desirable

The Lords’ conclusions on personal service companies

What transpired in the third and fourth Finance Bill sittings

Undistributed income; Property mortgage; Pub property; State pension record

A UK company purchases goods from its US parent company, but a recent HMRC VAT visit indicated that it may be entitled to claim import VAT

A client is the director and shareholder of his own limited company for which he works as a diving supervisor on vessels that repair oil rigs. Can seafarers’ exemption be claimed?

The senior member of a solicitors’ firm has been a partner for many years and has increased his share of goodwill by making purchases from retiring partners. Changes in partners now take place without...

An incorporated members’ social club allows visitors to attend functions that it holds. At some of these events most of the participants are non-members. The club has now started to make money from...

Childcare HMRC are seeking views on options for in-house delivery of the new tax-free childcare scheme, either through National Savings and Investments or the Revenue.  Responses should be emailed...

HMRC anticipates in-year fines for late-filed returns

ATP decison sparks new review

HMRC have announced new fuel rates for company cars, to apply to all journeys on or after 1 June 2014 until further notice. Employers may use either the previous or new rates for one month from the...

HMRC have issued detailed guidance to help businesses prepare for VAT changes in relation to supplies of digital services, set to take effect on 1 January 2015. It supplements European Union...

HMRC’s clampdown on tax dodging marked a new high during 2013/14, official statistics show. An parallelled £23.9bn – raised in addition to revenue collected from compliant taxpayers – was £3.2bn more...