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Issue: Vol 175, Issue 4499

Issue: Vol 175, Issue 4499

5 May 2015
IN THIS ISSUE

Tax treatment of compensation for missold financial products

Pension contributions can benefit low-earning taxpayers

Capital allowances available on second-hand assets

VAT tips for three-party transactions

How TaxAid helped taxpayers facing bankruptcy

Does title need to be split when building a new home in the garden of the existing one?

Non-resident tax; Opting effect; Retiring shareholders; Declaration of trust

Liabilities that might arise on a corporate change of residence

Can input tax be recovered on goods purchased in the past eight years?

Will roll-over relief apply when a new company is owned by a new partnership?

VAT refund scheme HMRC has issued Notice 1001 to explain the rules that apply to charities eligible for refunds of VAT under VATA 1994, s 33C and s 33D.  Qualifying charities can claim a refund of...
HMRC have clarified their position on the new intermediary reporting requirements for umbrella company workers, following enquiries from the Association of Professional Staffing Companies (APSCo). The...
The amount of tax relief claimed by charities grew to £3.31bn in 2014/15, from £3.07bn in 2013/14, according to latest figures from HMRC. The total amount comprised £1.64bn in business rates relief,...

A partnership (TC4358)

Southern Cross Employment Agency Ltd v CRC, Upper Tribunal

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