Issue: Vol 162, Issue 4186

JOHN ENDACOTT explains how the PBR tax-rate changes will affect the liabilities on individuals’ income

MIKE TRUMAN is not sure what he thinks about the latest proposals for an ‘HMRC’ charter

The implications of the High Court judgment in the FII group litigation on the taxation of dividends are explored by SIMON WHITEHEAD

CHRIS CHADBURN looks at the work of risk intelligence analysis teams

MIKE TRUMAN looks past the smokescreen of the leaks about the PBR and tries to see what is really happening

Once again, HMRC have been let down by their systems. ALLISON PLAGER reports

Bare trusts and minors and chargeable events — an HMRC clarification. JOHN WOOLLEY explains

MALCOLM FINNEY considers the implications of non-UK domiciles accessing offshore monies following FA 2008

JOHN NEWTH investigates statute law, case law and current practice regarding claims for tax relief on business clothing

A farm is owned by a brother and a trust in equal shares, his sister being the life tenant with his children as remaindermen

What is the position if a business purchases an asset on hire purchase but then gives it back before the end of the agreement?

A client has moved from receiving commission for her own online purchases to receiving commission on the purchases of her friends and others

An eBay trader is concerned at the effect of commission payments on the VAT liability

A UK executive is seconded to the USA, but subsequently decides to return to the UK and is made redundant. A termination payment is made, but is this taxable under ITEPA 2003, s 62 or s 401? The...

A father wishes to transfer shares in the family company to his son, partly as a gift and partly for consideration. Which has priority, holdover relief or entrepreneurs' relief? The replies examine...