Issue: Vol 178, Issue 4576

HMRC’s proposals for partnership taxation.

The tale of a compliance visit when the officer raised an assessment, but the taxpayer did not incur a VAT cost. How did this happen?

The lesser-known research and development allowances.

The work of the OTS is as important as ever.

Government’s new tax rates for dividend income and their role as the tax-take moves from companies to individuals.

Consequences of non-disclosure of confiscation money on an inheritance tax return.

The level of farm activity required to achieve entrepreneurs’ relief.

The tax treatment of money from abroad used to purchase property in the UK.

VAT dispute on the zero-rating to building materials and labour.

Anybody out there?; EBT mess; Is ignorance bliss?; Friendly sum

HMRC has published the text of a letter by Jim Harra, tax assurance commissioner, which was published in the Financial Times on 10 November 2016: ‘HMRC will not be asking anyone to file accounts five...

A shake-up of the tax system is needed to turn the UK’s small companies into job-creating machines, according to a report from the Institute of Directors, Grant Thornton UK LLP and the Prelude Group....

More than 30 individuals and companies are being investigated for criminal or serious civil offences linked to tax fraud and financial wrongdoing uncovered by the Panama papers taskforce. In a written...

Check your pension annual allowance.