Issue: Vol 174, Issue 4460

Why HMRC reduced taxpayers’ options during civil investigations of fraud

Last week’s debate on transparency looked at ways to restore trust in the tax system

Pension reform: its future course and tax implications

Looking ahead to Scotland’s land and buildings transaction tax

Can a charge be avoided on a transfer of land from stock to fixed assets?

VAT has been charged on rent in error; what, if any, liability might arise on sale?

A little letting; ER qualification; FRS problems; H2 hole

Contributions to the pension fund of a self-employed worker

Capital gains tax on a property occupied by widowed mother-in-law

New-look EIM HMRC are seeking views on the newly designed Employment Income Manual following its move to GOV.UK. The department is keen to know how easy it is to find information and how advisers...

HMRC review findings follow Robinson Family case

Legislation to implement the new tax-free childcare scheme has been introduced in the House of Commons. The Childcare Payments Bill provides the overall structure of the scheme and the way in which it...

PAYE and CIS firms face generic notification service alert

HMRC are seeking powers that would enable tax officials to temporarily withhold details of PAYE code changes from workers. Employees of businesses instructed by the Revenue to use a new code could be...

KC Noble v CRC, Upper Tribunal (Tax and Chancery Division)