Issue: Vol 165, Issue 4253

What discretion does HMRC have when considering whether to cancel a CIS gross payment status? RICHARD SOWLER analyses the legislation and decided cases

ALLISON PLAGER is not impressed with HMRC’s idea of consultation on false self-employment in the construction industry

PETE MILLER outlines his thoughts on HMRC’s plans for the simplification of the capital gains rules for groups of companies

PHILIP FISHER wonders whether the incoming head of the Exchequer would like an extra £20 billion of spending money

A shareholder sold both his ordinary and preference shares in a limited company. While it is confirmed that entrepreneurs’ relief will potentially apply to the gains on both types of shares, the...

A husband and wife have traded in partnership and their business rents a property that they own jointly. Their two children have recently joined the parents in the partnership

If a business adds VAT to an invoice because they are uncertain as to whether VAT actually arises or not, what rights does the customer have to dispute this?

A company operates a quarry on land owned by a company’s shareholders who allow the company to extract material from the quarry in return for the payment of mineral royalties

Removing car benefit from tax code; incorporating a care home business; repatriating profits from US; using IHTA 1984 to update will

Public consultation launched across EU

Pull-out supplement coming soon

HMRC update

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Draft technical guidance explains key elements of legislation

New procedures and forms