Issue: Vol 174, Issue 4471

A small few tax barristers are harming the majority

Taxpayer behaviour is a major influence on HMRC penalty calculations

...is another man’s poisson. Comparative costs of employee taxes and labour in the UK and France

The effect of compliance checks on small and medium-sized firms

Trading company? VAT on a sub-letting; Property valuation; Car conundrum

Entitlement to entrepreneurs’ relief when one partner sells assets to others

The tax liability on payments made for services that are not provided

Can a retirement pot be assigned to a spouse or civil partner to reduce tax?

VAT liability when old goods are traded in and new ones are purchased

“Pay upfront” demand concerns Ingenious movie schemes

IR35 Independent tax advisers have called for business entity tests to be abolished because they are “not working in the way they were intended”, according to the minutes of the May meeting of...

The chancellor, George Osborne, has pledged to abolish the so-called death tax on pension funds, announcing measures that will allow retirement pots to sidestep the 55% due when the holder dies. The...

HMRC have uploaded a video guide for firms affected by VAT changes to the supply of digital services. The YouTube clip comes ahead of 20 October, when businesses across the European Union will be able...

HMRC have updated their guidance on when VAT recovery may be possible for holding companies. The change follows the decision in British Airport Authority (BAA) v CRC [2013] STC 752, in which the Court...

Taylor Clark Leisure plc v CRC, Upper Tribunal (Tax and Chancery Chamber)