Issue: Vol 165, Issue 4254

RICHARD MANNION calls for a capital gains tax system that recognises long-term investment and provides certainty

PAUL HARMSWORTH offers eight keys to successful compliance with the money laundering regulations

MARK McLAUGHLIN looks at the new anti-avoidance rule on the release or write-off of loans by close companies to participators

MIKE TRUMAN reports the case of Waddington, in which a taxpayer successfully overturned a late payment surcharge

'Are HMRC within their powers to "fail" these tax returns?'

A retrospective change in the law in the area of distributions

John Barnett CTA TEP, partner at Burges Salmon submitted the query below to HMRC and received the appended reply, which the department is happy to publicise

Land was bought subject to an easement that a water supply would be installed in the future. The land has since been sold, but the easement is to be enforced and the previous owner will pay

A client is uncertain about HMRC’s advice regarding the VAT reverse charge procedure for services

An unmarried couple purchased a house together with a joint mortgage. Shortly before his death, one of the owners repaid the outstanding balance of the mortgage and HMRC are treating half of this as a...

A will trust provided that the value of a half share in the marital home should be left to the widow rather than the property itself. The loan was to be interest-free, but the amount repayable would...

Tax issues faced by two care homes; cost of obtaining loan finance; basis of trust’s ten-year charge calculations; making a disclosure under the LDF

New Appendix 6 arrangement

Firms will advise on requests of £1m or more

Recognition by HMRC