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Issue: Vol 174, Issue 4463

Issue: Vol 174, Issue 4463

5 Aug 2014

Best of the responses to the consultation on direct recovery of debts

The decision in African Consolidated Resources has important VAT implications for holding companies

Circumstances in which the First-tier Tribunal might make an award of costs

Tax planning opportunities for farmers considering land development

Update on the migration of content from HMRC’s website to GOV.UK

Are capital allowances claimable in respect of a water borehole?

Auto-enrolment; Going, going; Associated debt; Employment dead end

Entrepreneurs’ relief and assets sold within three years of business cessation

Can an incorrect date of withdrawal from the flat rate scheme be corrected?

Advice required on the tax-efficient structuring of a new letting business

Basic PAYE tools updated HMRC’s basic PAYE tools product for 2014/15 (version 14.0.14168) is now available. It is an update to the existing version, rather than a separate download, which allows...
HMRC are consulting on legislation to replace the long-standing extra-statutory concession (ESC) D33. The concession covers a number of circumstances in which a capital sum is received as compensation...

Anonymous views sought on employee benefits revamp

The government is looking at whether changes should be made to the way property authorised investment funds (PAIFs) and co-ownership authorised contractual schemes (CoACSs) are treated for stamp duty...
HMRC is planning to shore up the disclosure of tax avoidance schemes (DOTAS) regime through a series of revamps and additions. A consultation document published by the tax department puts forward...
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