Issue : Vol 180, Issue 4610

On the move

Is this another wind-up?

Two nations

All wound-up

Unintended consequences of tax incentives

Procedure for gifting an interest in property to a spouse.

VAT issues with a contract in own name rather than as a partnership.

The tax liability on interest arising on a partner’s loan to their partnership.

Tax considerations when a sole trader takes on a partner.

Land gift; Large accumulation; Conversion liabilities; Teamwork

Changes to rules in the Finance Bill have been reintroduced.

Calls on HMRC to scrap the surcharge when paying tax bills.

A new body to supervise the current system.

UK non-business users to be charged for mobile phones use outside the EU from 1 November.

Help and support from HM Revenue and Customs (HMRC) for tax agents and advisers.