Issue: Vol 163, Issue 4195

PETER ARROWSMITH considers the effects of a forthcoming new National Insurance limit. Practitioners may need to explain this to clients and their employees

Tax tribunals reform: what you need to know, explained by the Tribunals Service

JOHN CULLINANE has a big idea for very small businesses

ANNE REDSTON updates readers on the progress of the campaign to persuade HMRC to bring their website information up to date

The deregulation of hackney cabs by various regulating councils will mean that the plates purchased by the drivers will become worthless. Can any tax relief be claimed in respect of this reduction in...

A freehold public house is operated by a combination of a sole trade and a management company, which employs the pub staff and manages the business in return for a share of the profits

A property development company has difficulty selling some of its properties and these are purchased by the directors. These properties are subsequently sold by the director at a substantial profit

A sandwich bar has the facility for customers to eat in or take away. What happens if products that were sold to a customer on one basis are consumed on the other?

'In one client’s case the screen showed 17 Dec, but the refund release date was 14 Jan.'

'I am reminded of a 64-8 form I sent in July '07. I had not received the UTR by January '09.'

'So much for "customer service".'

A 'counterintuitive and complex' VAT issue

With effect from 4 December 2008

Looking at the new tax appeals system: 3 March

Important tax dates