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Issue :Vol 182, issue 4674

Issue :Vol 182, issue 4674

28 Nov 2018

A meeting of minds on MTD is nowhere near


Gill Steel uses a practical example to illustrate the operation of the new rules governing downsizing for the inheritance tax residence nil rate band.


Alex Byrne sets out the ways practitioners can protect themselves from the charge of money laundering and looks at published guidance.

Susan Ball discusses the shortcomings of HMRC’s check employment status for tax tool.

Andrew Hubbard highlights a potential problem with the 5% entitlement to assets test in the new entrepreneurs’ relief rules.


Capital allowances on incorporation.

Directors’ share arrangements and entrepreneurs’ relief.


Tax implications of benefits in kind.


VAT dilemma – who is the customer?


Transmission; Priority rules; Penalty shoot-out; Agent or principal?


HMRC is not taking seriously enough the risks to implementation of MTD

Inheritance tax process is too complex

VAT MOSS; Digital services; Pensions; Sugar tax; Welsh land transaction tax; Women in Tax; Making Tax Digital; Inheritance tax; Pensions

Viscount Hood (executor of the estate of Diana, Lady Hood) v CRC, Court of Appeal, 30 October 2018 ...
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