Issue: Vol 165, Issue 4259

ADAM CRAGGS looks at closure notices in light of the Collinson decision

MARK MORTON discusses HMRC’s right to demand access to a taxpayer’s private bank account

‘Stop digging’ is the advice from MIKE THEXTON as he examines the rules for correcting VAT errors

TIM LEVY argues that a certain and consistent tax system is essential to long-term business success

'You might agree that the words you use are not very friendly'

'The TCO’s stance is a breach of human rights'

A 'degree of chutzpah' that caused a 'mounting sense of disbelief'

'I was told to write to South Wales area, but the website shows Leicester as the appropriate office'

In 1999, a shareholder transferred his shares to a trust and claimed retirement and hold-over relief. The trustees can transfer shares to the son of the original shareholder and the capital gain can...

A vendor makes sales of ice cream from a pitch in a shopping centre between April and October each year. Sales are at a level of between £7,000 and £10,000 per month

A farming partnership did not have a herd election in force, but during 2008/09 half of the herd had to be slaughtered due to a TB outbreak

A close company rented a property to a partnership consisting of the company’s shareholders. The company was deemed to be a close investment holding company. The company subsequently acquired more...

Sum paid to protect personal reputation; 2009/10 salary paid in 2010/11; UK tax due on image rights; tax treatment of ex gratia payment

Legal base to establish network for faster information exchange

Osborne will make earlier presentation