Issue: Vol 166, Issue 4263

8 Jul 2010

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IN THIS ISSUE

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Who needs HMRC’s small company tool kit, asks KEVIN SLEVIN

Is the new system for tax appeals so different from the old one, wonders PENNY HAMILTON

The authorities appear to be chiselling away at legal professional privilege, say ADAM CRAGGS and JANE BAILEY

JOSEPH HOWARD examines the arsenal of criminal charges that HMRC can deploy against taxpayers and their advisers

HMRC: 'We do not read more into IHTA 1984, s 105(4)(b) than it says'

...should be declared if there were 53 weeks in the year?

A mother transferred her only or main residence into the name of her son in 1999, but has lived in it since then. The property is now to be sold

About 50 years ago, a woman purchased a violin. This may have been gifted to her daughter about four years ago, but the mother now wishes for it to be sold

An investor receives introductory and renewal commission for making fund investments and some of the renewal commission is in the form of additional units

A business supplies and installs display materials and shop-fitted furniture in airside shops in UK airports. How are these supplies to be treated for VAT purposes?

Contributor’s fee paid to charity; estate planning on farm held on trust; incentive scheme for employees; VAT treatment of professional fees

PDFS available to download

Code updated

Penalty notices for delayed 2008/09 P11D(b)

Comments on draft legislation wanted by 17 September

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