Issue: Vol 156, Issue 4051

… can HMRC really be in favour of fraud, asks ROBERT MAAS FCA, FTII.

Continuing professional development is an important part of a tax professional's life. How can the CIOT's branches help, asks ALLISON PLAGER.

Another tax return filing deadline passes and JONATHAN HANKINSON takes some time to collect his thoughts.

RICHARD CURTIS reviews a recent Special Commissioner's decision on industrial buildings allowances.

JAN ELLIS and ADRIAN MOLE explain the history and current position regarding the consents that are required to transfer assets abroad.

We have recently taken over the tax affairs of an agricultural client who has diversified in an interesting manner. One significant storage barn has been converted into self-storage units for a...

My client retired on 1 January 2001 and started to receive a pension from his previous employer. He received a telephone call from a completely different company in 2001-02 asking if they could use...

Employees who are not domiciled in the UK can have their UK income tax liability on UK earnings met by their employer under the tax equalisation arrangements, which are given in HMRC's Employment...

I act for a small engineering business (L Ltd) run by two friends (R & J) as directors/shareholders since 1980. They also jointly own two buildings; one is and has been occupied (rent free) by L Ltd...

TaxAid conference: Tax Planning at 50 plus (24.2.06)