Issue: Vol 162, Issue 4183

KEITH M GORDON continues his look at HMRC's new powers to inspect taxpayers' premises

ANDREW GOTCH offers advice to practitioners on how not to get caught out by the adverse conditions of HMRC's new powers

CHARLES SMITH contends that goodwill and land should not automatically be bundled together

How many times can HMRC threaten taxpayers with undisclosed offshore accounts? MIKE TRUMAN is getting worried

A trader realises that he has been accounting for VAT at 17.5% on smoking and contraceptive products that are only subject to VAT at 5%. Will a claim to repayment be rejected by HMRC unless the...

One business makes a loan to another unconnected business to enable it to finance a new project, but when the loan cannot be repaid, it is proposed that the loan should be waived and exchanged for...

A self-employed trader has a substantial amount of overlap relief that will create a loss on cessation. When is it possible to make the claim to loss relief — can this only be made on the tax return...

A man who is neither domiciled nor resident in the United Kingdom is in the process of being divorced from his English wife. He has agreed to provide a property for her use for the rest of her life....