Issue: Vol 157, Issue 4077

RICHARD CURTIS has to visit the pub to research a VAT problem.

The Chartered Institute of Taxation is launching Tax Advice Week in October. ALLISON PLAGER finds out what's in store. TAX ADVICE WEEK is being held by the Chartered Institute of Taxation between...

Identifiying a person's only or main residence for capital gains tax purposes

PHILIP BAKER continues the campaign for the introduction of a taxpayers' charter

ALLISON PLAGER scans the 19th, 20th and 21st sittings of the Standing Committee. TRUSTS, TRUSTS AND more trusts: who would have thought that a couple of Budget press releases, containing information...

Private equity industry can breathe a sigh of relief in the light of a recent HMRC statement on ratchet arrangements, says SARA COHEN.

My client company owns the freehold of a furnished holiday letting property. I am satisfied that the furnished holiday let requirements are (currently) met. The income from the holiday lets just about...

My son, who is a United Kingdom citizen, lives and works in Sweden where he is assessed to and pays Swedish tax. He is the joint owner of a property in the UK, in respect of which he has a mortgage in...

My client is in the process of selling a property previously occupied as his only or main residence, but more latterly occupied rent free by his mother. There is a measure of capital gains tax relief...

Correspondence from readers on topical subjects.

Construction industry scheme