Issue : Vol 178, Issue 4571

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.

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.

New use and enjoyment provision for insurers outside EU.

Practitioner refused to co-operate in tax evasion investigation.

 Land transaction tax