Issue: Vol 164, Issue 4231

ROB DURRANT-WALKER provides a timely reminder of the connections between war and tax

MIKE TRUMAN looks at the recent judicial review case of Prudential plc and asks whether lawyers should be uniquely privileged

PATRICK HURD, CHRISTOPHE GERSCHEL and PHILIPPE PESCAYRE consider the tax benefits of a cross-channel move

Ten years ago, a settlor set up a discretionary trust and an inter vivos settlement. It has now come to light that capital gains tax retirement relief and holdover claims were not made at that time.

The disclosure of tax avoidance schemes (DOTAS) form AAG1 now includes a tick box for ‘Regulation 17A Pensions’. In what circumstances will this be relevant?

A limited company has had increasing levels of profit over the past four-years. HMRC are claiming interest on the basis that corporation tax instalment payments should have been made previously

A company carries out work, without charge, for a limited liability partnership, its partners being the company directors. What are the tax implications if one of the directors transfers all of his...

Renovating a property in France; VAT due on audit prepared for UK charity; entrepreneurs’ relief on sale of shares; restructuring an LLP

Improvements info now available

UK signs tax information exchange agreement

HMRC list updated

Paddy Millard retires after ten years

HMRC explanatory memorandum

HMRC updates online

Gaines-Cooper: Court of Appeal, third and final day