Issue: Vol 164, Issue 4213

ALLISON PLAGER explores the recent PAC report on HMRC’s management of tax debt

The plan to abolish equitable liability is plain wrong, says MIKE TRUMAN

PETER RAYNEY looks at future cash extraction for owner-managed companies under the 50% super tax regime

JOHN HIDDLESTON urges practitioners to heed the health warning on direct taxation of VAT repayments

ALLISON PLAGER reports the fourth, fifth and sixth sittings of the Public Bill Committee’s debate of the Finance Bill

Suggestion for 'disclosure of second home' legislation

'Every reader should participate in Working With Tax Agents'

A company director has loaned borrowed money to his company in an attempt to keep it afloat. The company appears to have ceased trading, but if it restarts on a smaller scale will the director still...

A contractor has been told by HMRC that he should deduct tax under the construction industry scheme in respect of the cost of hotel rooms provided for the use of subcontractors

A lady wishes to pass her business to her daughter who is currently employed by her. If the business is transferred in stages, will the pre-owned assets charge apply and will business property relief...

What, if any, are the tax implications of the sale of Wimbledon tennis tickets that the owner is entitled to by virtue of owning a debenture?

Minimising future CGT on holiday cottage; shareholder’s loan to company; valuation of rights; main residence relief on room in parental home

New value-based bands

Repeal of TA 1988, s 59(3)

Hansard, 23 Jun 2009, vol 494, no 97, col 827W