Issue: Vol 159, Issue 4089

So your new year's resolution is to find yourself a new job. ALLISON PLAGER finds out if the market is ready for you.

ROBERT MAAS FCA, FTII considers HMRC's efforts to give itself new powers.

AMANDA BROWN considers the relevant factors that indicate whether the grant of an interest in land qualifies as the leasing or letting of immoveable property.

HMRC management claims that 30% operational savings can be achieved on the back of the 'LEAN' processing system for tax returns. IAN LAWRENCE disagrees.

Mr and Mrs A purchased their main residence in 1985 for £200,000. It was situated on three-quarters of an acre and in January 2000 a developer asked to buy a third of the land to use as the garden of...

We act for a family farming partnership comprising mother (aged 94) and her son and daughter. The father was also a partner up to his death on 21 April 1973. The father owned the land farmed by the...

Our local gliding club has been registered from the outset of VAT, but since 1990 (when sporting activities of this nature became predominantly exempt) it has maintained its VAT registration,...

A new client aged 75 has recently had his PAYE code altered to incorporate a BUPA subscription of £3,131 paid by his former employer, a national institution. This is costing him £1,005 in terms of tax...

Darling refuses to rule out move

On 19 December 2006, HMRC published a consultation document setting out how penalties for incorrect tax returns and accompanying safeguards could be updated.

Professional Practices Handbook (fifth edition) Edited by Smith and Williamson in association with Allen and Overy Published by Tottel Publishing, tel: 01444 416119, paperback, 450 pages, price: £68....