Since 1927 the leading authority on tax law, practice and administration
Issue: Vol 166, Issue 4267
6 Aug 2010
VICTOR CLARENDON warns that tax jurisdictions are looking for substance and not just the figment of a tax planner’s imagination
ANNE REDSTON has advice for those who don’t want to become employees by mistake
JONATHAN LEVY and DANIEL HEMMING look at what happens when HMRC try to seize a taxpayer’s computer
RICHARD CURTIS reviews the first debate in the House of Commons of the June 2010 Finance Bill
'Valentine Homes victory is pyrrhic'
Case challenging St Dunstan’s decision was recently heard
A father provided funds for his children to buy a property and has since died. Is it possible to argue that the property was held on trust for him?
If property is left by will into an existing interest in possession pilot trust, will it qualify as an immediate post-death interest?
If HMRC have undertaken a compliance check, found some discrepancies, but have not raised any further liabilities, when does the time to do so run out?
If a taxpayer thinks that they have been using the wrong VAT flat rate scheme percentage, and have paid too much tax, can a repayment claim be made?
Valuation of farming land; cross-border Irish VAT registration; rollover relief on let properties; gifting a property subject to a charge
Relief can be obtained by offset against partners’ other income
Proposed reforms to foreign branch regime and CFCs
Treasury plans to simplify rules
Explanatory memorandum
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READERS'
FORUM 
Tax tip: Income from a US limited liability company or S corporation
Readers’ forum: What payments are counted before breaching allowance?
Readers’ forum: Offshore bond in the form of French life insurance policy
Readers’ forum: Could there be a problem with giving too generously?
Readers’ forum: VAT on contract for project management
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