Issue : Vol 177, Issue 4537

The latest version of the taxpayer’s charter.

The Upper Tribunal’s decision in Ardmore Construction on the multi-factorial test in determining the source of interest.

Practical guide to displacing determinations and making special relief claims.

Welcome simplification.

Property developer; Option doubt; Hong Konged; Cashing in pension

Can state taxes deducted from US interest that is taxable in the UK be recovered?

The interaction of entrepreneurs’ relief and enterprise investment  scheme shares.

What is the best way to transfer a business and equipment to a new owner?

The VAT liabilities on software, online conferences and advertising receipts.

Says the chair of the House of Commons Treasury select committee.

HMRC has published draft guidance.