Issue: Vol 163, Issue 4208

ANDY WELLS wants a debate about HMRC’s ‘Purpose, vision and way’

ED DWAN and LUCY SAUVAGE look at the new guidelines surrounding risk assessment

NIGEL FOX considers the options available to businesses finding it hard to meet their tax liabilities

PENNY BATES provides a refresher course on the use of loss relief for sole traders

The Finance Bill debate in the Committee of the Whole House is reported by ALLISON PLAGER

An employer buys tickets for the national lottery each week for his employees’ benefit. Is this a benefit in kind of the employees or could it be a personal payment?

A playwright has a ‘slave’ contract with his company which owns the copyright to his works. Advice is required as to the valuation of the reversion of the copyrights to his estate on his death as...

The members of a professional partnership are considering setting up separate limited companies which will own their shares of the partnership goodwill. Will this enable them to draw monies tax free...

A French national married a British man in 1966 and worked for an international organisation in the UK. They subsequently separated and she now has a foreign pension paid to her in France where she...

Too late for an enquiry into SA tax return?; extent to which churches can claim gift aid; CGT on property sale; claiming entrepreneurs’ relief

Those received now may be subject to penalty

Alternative finance arrangements

'No justification for accepting time-barred information post-deadline'

Legislation effective in relation to reorganisations from 21 May

Question in the Commons