Issue: Vol 160, Issue 4120

FRANCESCA LAGERBERG considers the Government reaction to the Jones v Garnett decision in the House of Lords

NEIL WARREN considers the practical benefits of using a range of special VAT schemes.

DONALD DRYSDALE considers how online filing will give HMRC wider access to business data.

DAVID WHISCOMBE asks why HMRC chose a married couple as their 'test case' on the application of the settlements legislation.

I act for a partnership which carries on a trade as motor traders/garage workshop. The trade was originally conducted solely by the father. Some years ago he admitted his son into partnership with...

Our client, a director of a building company, acquired an investment property in London in 1999 for letting; the property was registered in his sole name. A loan was taken out with a lender on a 'buy...

A client couple have been letting a flat jointly at a commercial rent since acquisition for £95,000 in 1998. The current value is £300,000 and they propose to sell it in the next tax year. They live...

A wall collapsed at a factory that produces walling products. It was agreed that the company's insurance would cover the claim and it instructed the company to organise the repair using its preferred...

Correspondence from readers on topical subjects.