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Issue : Vol 178, Issue 4571

Issue : Vol 178, Issue 4571

12 Oct 2016

A personal view of the way in which the tax system has tackled the issues of social inequality and environmental protection and some suggestions for future policy changes.

HMRC’s thoughts behind the consultation on penalties for late submission and late payment.

A review of the cases on reasonable excuse for late payment of VAT to discover what may prove acceptable.

The likely effect the proposed changes to salary sacrifice will have on employers and employees.

Process matters

Legislative quirk concerning deemed income from offshore reporting funds.

Tax considerations on NZ non-resident trust after returning to UK.

VAT issues with garage conversion.

VAT registration for German fees on sales commission on UK and US goods.

Closed umbrella; End of year? Heavy penalty; Deductible donations

Practitioner refused to co-operate in tax evasion investigation.

Malcolm Gunn pays tribute to a former deputy editor of Taxation.

Practitioner refused to co-operate in tax evasion investigation.

New use and enjoyment provision for insurers outside EU.

 Land transaction tax

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