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Issue: Vol 174, Issue 4482

Issue: Vol 174, Issue 4482

16 Dec 2014

A valiant VAT adviser comes to a family’s rescue

How you can give comfort to vulnerable taxpayers on low incomes

A futuristic look at the past year in tax

Reach the highest bough of retirement after a career in tax

Does a written agreement constitute a trust and therefore allow a main residence exemption claim?

Does a donation towards the cost of a meal mean that input VAT can be recovered?

New wheels? Company status; LFH and ER; What is a uniform?

Is there a VAT liability when a gallery sells art on behalf of the artist?

Has a shareholder acquired control of a company through his role as a trustee?

HMRC have launched a consultation on the closure rules for enquiries, to examine the current process and the restrictions it puts on the department in resolving one or more aspects of an enquiry. The...
Help for small firms HMRC have relaunched Supporting Small Business, an interactive digital publication containing links to new products and services for small firms. Lloyd’s underwriters The...

The government will not proceed with plans for a new employee shareholding vehicle, it has been announced.

CRC v K Donaldson, Upper Tribunal (Tax and Chancery Chamber)

Ryanair v European Commission, General Court of the European Union

G Wedgwood (TC4148)

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