Issue: Vol 159, Issue 4101

KEITH M GORDON summarises how the taper relief rules apply to assets transferred between spouses and civil partners.

RICHARD CURTIS learns how to run with the wolf-pack.

Except when it isn't. A ST J PRICE explains when the deadline for submitting a VAT return can be extended.

It is important to be sure of your ground in relation to company residence, says JIM WILSON.

When PAYE compliance officers discover that employers have made payments to or for employees without deducting tax, they calculate the tax and National Insurance liabilities on the basis that the...

Correspondence from readers on topical subjects. Incorrect penalty notices A recent case in this office seems to indicate that HMRC will now levy a penalty even if you send your tax return in on...

A new scare story seems to be doing the rounds for those entering into deeds of variations of wills and it concerns the following point.

My client, a married higher-rate taxpayer with his own main residence, bought a council house occupied by his elderly father in November 1988 for £9,000. I am advised that my client provided the...