Issue: Vol 174, Issue 4478

How to challenge fines for late submission of PAYE and CIS returns

Careless error penalties: their application and consequences

The long-running saga of Marks & Spencer and cross-border group relief

What to look for in the changing face of the ATED

Calculating the VAT implications of an EU supply of financial advice

The effect of substantial company cash balances on entrepreneurs’ relief.

Do HMRC have a valid reason for an enquiry?

Calculating the high-income child benefit charge

Farm capital gains; It’s a gas; Pension plans; Plot development

FATCA Entities considered to be financial institutions under Foreign Account Tax Compliance Act (FATCA) must register with the US Internal Revenue Service (IRS) – to obtain a global intermediaries’...

The Office of Tax Simplification (OTS) has published a series of questions as part of its review of employment status. The body says it is keen to receive comments on the complexities of employment...

HMRC have published a technical note on regulation 17(2) of the Authorised Investment Funds (Tax) Regulations 2006 (SI 2006/964), after representations from the industry. The regulation forms part of...

HMRC appeal against Brockenhurst College ruling set for February

The scope of the UK’s patent box has been reduced, after government officials agreed a compromise with German counterparts over the controversial tax break for companies. The move was made in an...

Vocalspruce Ltd v CRC, Court of Appeal