Issue: Vol 159, Issue 4109

RICHARD CURTIS goes back in time to look at the domicile record

Sometimes it really seems that HMRC just trust to luck. ALLISON PLAGER reviews the latest saga relating to PAYE online filing.

NEIL WARREN considers the practical issues arising from the new reverse charge rule

THAT CONFIDENTIAL MEMO that was accidentally left in the photocopier, the e-mail sent 'Reply all' by mistake — they all make their way to Whistleblower. Or so he says ... INTERNAL MEMORANDUMFrom: ...

KEVIN SLEVIN believes it is time for a fundamental rethink of the rules for non-domiciles and overseas income and gains

FRANCES DOHERTY, CLARA EISENBERG and LIESL FICHARDT discuss the implications of the Companies Act 2006.

After the press coverage about the new 'amnesty' for disclosing unpaid tax liabilities, my firm was approached by a restaurant owner who said he might want to take advantage of this facility. He went...

Our clients have been approached by a friend (Miss P), a single lady aged 60, who wishes to divest herself of assets, in this case her residential home, in order to avoid it being 'lost' to fund...

Ten years ago, a sole director advanced a loan of £200,000 to his 100% controlled one man trading company to enable the trade to continue and survive. The company's annual figures are turnover,...

I have several cases where HMRC have challenged a small company's claim to corporation tax at 19%, on the basis that the company is associated (via the controlling director) to companies under the...

Correspondence from readers on topical subjects.

RICHARD CURTIS considers a recent employment status case.

Reviewed by ALEX MILLAR, Henton & Co.

Tolley's Breakfast Briefing: HMRC's offshore tax 'amnesty', 10 May 2007, reported by Paul Stainforth CTA, managing technical editor of Simon's Direct Tax Service.