Issue: Vol 165, Issue 4244

PETER VAINES discusses whether we have reached the end of the road for ordinary residence

Taxation is forming a new virtual Working Together group with HMRC. MIKE TRUMAN explains how it will operate

MIKE THEXTON examines the importance of getting the correct VAT registration date

Apart from a few hitches and the inevitable last-minute filers, online filing worked well this year, says REBECCA BENNEYWORTH

Pre-owned assets tax – contribution condition

A property has been divided into three flats and each leaseholder owns part of the basement. The leaseholders also own the freehold of the whole building. The basement has been converted into a flat...

A client receives a substantial annual payment under an exclusive deal with a television company. Can the 50% tax liability on the 20010/11 payment be mitigated by invoicing during this year?

A 14 year-old child has a savings account into which monetary gifts from parents, siblings and other relatives have been deposited. Can interest be paid gross?

A practitioner has recently made a first suspicious activity report under the money-laundering regulations. The SOCA website was considered to be not particularly user friendly

Tax treatment of VAT refund made by HMRC; diplomat’s income from UK property; farmers’ agricultural quotas; personal payment into partnership

New 'Tax Help' series

Available as PDF

Latest edition

Protocol signed

New late payment fines from 20 May