Issue: Vol 161, Issue 4143

HMRC's new principles-based approach to anti-avoidance legislation is lurking in the undergrowth. PETER PENNEYCARD casts a wary eye over a TAPIR

Ten years ago this month saw the first self assessment tax return filing deadline. MARK LEE looks back at what we were expecting and at how things have turned out

HUI LING MCCARTHY examines why the planning gain supplement was suddenly dropped and what needs to be considered

The Treasury needs to take responsibility in tax policy, says PHILIP SHIRLEY

Does VAT apply to work carried out before the supplier registered for VAT, but which was invoiced afterwards?

Calculating the correct amount of credit for foreign tax on a chargeable gain taxed in two countries

Discussing the exact purpose of the 'untaxed income' box on a form R185 (Trust Income).

Are the travelling expenses of doctors on training contracts deductible for tax purposes?

Alterations to residential properties that have been empty for at least two years will be eligible for a reduced VAT rate

Institute 'disappointed' to see 221 candidates fail to gain credit

Some refunds issued without repayment supplement that was due

Service is 'coping well' with 'unprecedented' number

The first £1 million of gains that qualify for relief will be charged to capital gains tax at an effective rate of 10%

Reviewed by SIMON GRAY, partner, Henton & Co, Leeds