Issue: Vol 163, Issue 4206

PETE MILLER considers the messages that can be decoded from two recent cases concerning HMRC powers

MIKE TRUMAN learnt a lot while editing the CIOT’s Green Tax Report

How will HMRC’s new powers work in practice, asks ANDREW HUBBARD

JOHN ENDACOTT considers the uncertainties caused by the proposal to put and end to the special tax treatment of furnished holiday lettings

A three-partner firm of solicitors is splitting into two firms. What liabilities and tax planning points might arise in respect of the division of the business and the proposed transfer of goodwill?

An income tax investigation by HMRC has uncovered an undeclared capital transfer tax liability on a lifetime gift made in 1979. Can HMRC still assess this liability or is it out of time because more...

With the subject of MPs’ expenses very much in the news, a reader asks whether the fact that an inner London MP does not need an overnight allowance means that other MPs cannot satisfy the...

A client has a stand at a trade exhibition in Germany and incurs German VAT liabilities. What are the procedures for obtaining repayment; has VAT been wrongly charged, and and what are the problems if...

Are two companies associated; trading status of company limited by guarantee; remittance basis; claiming lunch on expenses

Industrial and provident societies and cooperatives

CIOT event, 11 June

Guidance on late payments of interest between connected companies

Pension Schemes Newsletter 37 clarification

The Future of UK Tax

Peaks have been smoothed but inefficiencies still exist, says NAO