Issue: Vol 157, Issue 4052

MIKE TRUMAN looks back at the Budget predictions from our survey of the top 30 accountancy firms, and gives the Chancellor a report card.

The mysteries of unjust enrichment are unravelled by NEIL WARREN.

From April, those who have deferred their state pension can take a lump sum instead of an increment. PETER ARROWSMITH explains how these lump sums will be taxed.

ANNE REDSTON explains the deletion of tax relief on computers provided by employers for personal use.

Correspondence from readers on topical subjects. Doubleplusungood I was interested to read the news item in Taxation, 9 March 2006, regarding the announcement by HMRC of the formation of a 'Tax...

I have come across a couple of cases recently where documents apparently sent to HMRC have not been received. In both cases the taxpayer could not prove that the documents were sent, but neither can...

Our client ran a small hotel/guest house as a sole trader for just over three years and on sale made a net capital gain of £135,000. With full business asset taper relief the tax is around £10,000....

A limited company client had an employer compliance review in November 2001 which, as well as covering the 'normal' areas, expanded to cover IR35 for the sole director/employee. The Officer attending...

My clients are father and son. Father owned a house, previously lived in by his (now deceased) mother-in-law. Following her death, he gave a 1/8th share of the empty property to each of his son and...

HMRC admits to VAT liability

Happy returns?

Groucho Marx wrote '“Many Happy Returns! An Unofficial Guide to Your Income-Tax Problems' in 1942. There's not a lot of people know that ….