Issue: Vol 164, Issue 4219

PHIL BERWICK considers issues arising under the new disclosure opportunity and whether HMRC learnt any lessons from the offshore disclosure facility

HMRC are replacing enquiries under TMA 1970, s 9A with ‘openness and dialogue’. SIMON SWEETMAN considers how this plan is proceeding

How are pension funds taxed on death? DAVID SEATON explains the rules that apply

MIKE TRUMAN looks at the final stages of this year’s Finance Bill

A director receives a service provided by his company and pays tax on the benefit. If he sells this service on as a sole trader, what ‘cost’ can he allocate against receipts?

Before it became insolvent, a director paid expenses that were the liability of the company. Can tax relief be obtained for these costs?

Two co-director/shareholders wish to part company and separate their businesses, but they are concerned at the potential tax liabilities that may arise as a result

A business has been operated by a sole trader and then by his limited company. Both businesses operated rent free from premises that were owned personally. The legislation does not seem to be entirely...

Remitting offshore income; sideways loss relief on property disposal; obtaining a repayment of tax which was not due; IHT on children’s trust

Ordinary shares have negligible value

Guidance on reversion to 17.5%

Draft guidance published

Update to leaflet

Updated guidance

Two help-sheets now online