Issue: Vol 165, Issue 4248

ANNE REDSTON looks at HMRC’s new system for PAYE penalties

RICHARD CURTIS considers Budget measures of interest to small and medium-sized enterprises

ALLISON PLAGER reviews the Budget announcements relating to HMRC influence, deterrents and safeguards

MIKE TRUMAN takes a first look at the Chancellor's election-inspired measures

The taxpayer’s arguments finally got the axe in the long-running saga of Gray’s Timber Products Limited. DAVID BOWES considers the implications of the Supreme Court decision

HARRIET BROWN squares up to HMRC’s internal review procedure. Is it a useful process for resolving disputes?

A client plans to form a limited liability partnership of investment advisers. Funds will be held offshore and the UK partners will provide investment advice and receive a fee. Will they be charged to...

A property developer and his wife purchased a second property with the intention of improving this and then using it as their main residence. The wife has now decided that she does not wish to live in...

A UK resident was born in India and lived in Tanzania before coming to the UK in the 1960s. Advice is required as to his domicile status and liability on interest from an offshore bank account as well...

Changes in a medical partnership necessitate changes in their property-owning partnership. The legal costs relating to the transfer and valuation are added back for income tax purposes

Deduction for legal fees on company takeover; charging entertainment to the business; CGT indexation relief; self-employed dental hygienist’s expenses

First information bulletin

Hansard, 16 Mar 2010, vol 507, no 58, col 762W

Change for assessments from 1 April

Download available