Admin

J Dyson (TC4336)

R, A and M Gardiner (TC4320)

D Tate (TC4327)

CRC v R Tager; personal representatives of the estate of O Tager (deceased), Upper Tribunal

PAC also critical of reliefs cost data

Take care of your clients’ needs

The Low Incomes Tax Reform Group’s manifesto for accessibility

Last-minute planning tips

Pros and cons of the proposed digital accounts for taxpayers

HMRC plan to publish new pensions guidance in draft form in early spring. The Pensions Tax Manual (PTM) will replace the current Registered Pension Schemes Manual (RPSM).

The transition of Revenue pensions content to GOV.UK means some RPSM guidance aimed at scheme members and their advisers, employers and scheme administrators appears on the pension pages of the government web hub.

Annuities; expenses; VAT

Plan revived to tackle offshore evasion