Issue: Vol 166, Issue 4272

KEITH M GORDON explains how the First-tier Tribunal has dealt with the tricky issue of last-minute witness corroboration

JOHN NEWTH finds that taxes in the USA are increasing

ANDY WELLS is not impressed with HMRC’s inappropriate use of their new power of naming and shaming

KEVIN SLEVIN examines the future of share-for-QCB exchanges and the new rules for EIS relief

EMMA WISE discovers that it can prove advantageous for a company to be incorporated in Scotland

HMRC explain ESC A19

'HMRC will be contacting tax agents who file paper tax returns'

'HMRC do apply the rules fairly'

To avoid any conflict of interest, actual or perceived, government ministers must place their investments in a blind trust. Superficially, this seems straightforward, but what are the practicalities?

The generation of energy by private individuals or businesses using green sources is a growing sector, but what are the VAT implications for feed in tariffs?

A husband and wife have separated and the husband gave the marital home and another property to his wife. The second property is let out and the rental income is to be used for the children’s...

A limited company trades as an interior design business. Instead of having its own showroom, it uses the director’s private residence to display designs including lighting systems, designer furniture,...

Setting up a new business; claiming back VAT on basis of the Insurancewide.com decision; non-dom’s tax losses; correcting VAT registration

Updated list

Figures updated