Issue: Vol 163, Issue 4188

MIKE TRUMAN looks at the new Time to Pay arrangements and gets some interesting answers from STEPHEN BANYARD, director of HMRC’s Business Customer Unit

PETER VAINES suggests that HMRC’s powers to obtain information are now spiralling out of control

KEN RICHARDS highlights some taxation anomalies in means-testing of student finance in the UK

More from the Pre-Budget Report, reported by ALLISON PLAGER

The tax implications of business entertaining are rarely clear. NOEL SHARLAND forges a way through the mire

JOHN ENDACOTT explains how the Pre-Budget Report tax rate changes will affect the liabilities on individuals' income

I have read with interest David Seaton's article Something SSASy.

I was interested to read in 'Delayed repayments' that HMRC had ‘categorically denied’ that they were delaying the processing of paper self- assessment tax returns where refunds were due.

Among all my clients I only have two partnerships, so it was only today when I tried to file a partnership return online that I realised that HMRC do not supply free software.

A non-domiciled and non-resident individual who created an offshore trust has recently died. Will distributions to the UK resident and domiciled beneficiaries be treated as capital or income and will...

What are the practical effects of the reduction in the VAT rate from 17.5% to 15%, particularly with regards to ‘continuous services’? What rate should be applied when services straddle 1 December...

Borrowing by a director or shareholder from a limited company can be tax advantageous, but can such loans be ‘bed and breakfasted’ to avoid a charge under TA 1988, s 419? The replies consider the...

Part of an industrial unit collapses, meaning that it must be demolished. The demolition work results in further damage and compensation claims. What tax relief can be claimed on the demolition and...

Draft clauses published for public consulation

Kollektivavtalsstiftelsen TRR Trygghetsrådet v Skatteverket (Case C-291/07), European Court of Justice, 6 November 2008