Issue: Vol 175, Issue 4505

Ideas for improving the tax system

Treatment of compensation arising from a racial discrimination claim

A new charity campaign will help vulnerable people with their tax

Implications of an inter-company loan being written off

Allocating revenue and capital expenditure between the co-owners of a property

Can capital allowances be claimed on a car purchased personally for company use?

Single-premium trust; Dividends and waivers; Declaring a gain; Building conversion

Calculating the VAT chargeable on a subscription paid by instalments

Parliamentary candidate wonders whether his lost deposit can be mitigated.

The tax-efficient means of transferring farmland on a partnership change

What are the limits on reclaiming overpaid VAT?

Explanation required of the changes to the entrepreneurs’ relief rules.

Intermediaries HMRC have updated their guidance about reports intermediaries may have to send to them for agency workers if they do not operate PAYE. The report template has also been...

HMRC have published initial detail on the manner in which they will interpret terms used in the sections of the Scotland Act 2012, which set out the definition of a Scottish taxpayer. The department...

The annual end-of-year reconciliation for PAYE taxpayers has begun, to check that people have paid the right amount of tax in 2014/15. HMRC expect the process to be completed by October. Tax...