Issue: Vol 159, Issue 4107

The secret undercover world of HMRC is revealed by ROB DURRANT-WALKER.

KEITH M GORDON considers the Chancellor's proposals to withdraw allowances for agricultural and industrial buildings and explains why nobody should have expected their sudden abolition.

DAVID HARRIS explains that defining an arm's length transaction can sometimes be just as difficult.

SIMON McKIE explains why he believes that the extended disclosure rules for tax avoidance schemes hold dangers for all tax practitioners.

My client is retired and receives income from an occupational pension, his state pension and he also has income from self employment. Until now, the state pension has not been coded out in his...

I have been asked to advise a new client and his spouse. They have both been resident and ordinarily resident in the UK for over 20 years, but are domiciled in India. They are a successful...

Our client, Mr A, was a full-time working director of a company and owned 10% of the issued share capital. On the advice of his accountant, he transferred part of his shareholding (about 10% of his...