Issue: Vol 164, Issue 4232

MIKE TRUMAN interviews the Permanent Secretary for Tax, Dave Hartnett, on the past, present and future of offshore disclosure

DAVID STOPFORTH shows how MPs side-stepped the expenses rules in the early 1980s

MIKE DOWN and GARY CRYER take a look at informal enquiries within self assessment

SIMON MCKIE considers the role of the specialist witness when tax advice goes wrong

LINDA PULLAN explains the workings of HMRC’s PAYE desktop viewer, the PDV

The tax relief available for pension premiums can form an important consideration when advising clients regarding their potential tax liabilities, but should clients be encouraged along this route?

A mother and father intend to build and move into a property in the grounds of their existing home. Their previous property will then be given to their adult son

A Eurostar train driver receives the benefit of board and lodging near to the train station. How is the taxable amount of this benefit in kind calculated and are there grounds to claim a tax...

Can a sole trader claim tax relief for advice from a psychic if that advice then helps to improve his business profits?

Dissolving a family farming partnership; company car conundrum; potential reservation of benefit; the effects of reducing share capital

HMRC write to pension credit recipients

Annual return forms in PDF

Return form to be replaced with updated software

Move could lead to illegal behaviour, claims critic

Responses received to second technical consultation