Issue: Vol 166, Issue 4273

MIKE TRUMAN takes a cold, hard look at the hot tax topic of the past couple of weeks

Is the Liechtenstein disclosure facility really as good as it looks, asks SIMON AIREY

ROBERT WOODWARD and SHAWN HEALY wonder how a tax adviser should respond to the question, ‘salary sacrifice: is it still worth it?’

HARRIET BROWN explains how the adverse tax consequences of a deed of variation were rectified

A client has owned three properties, A, B, and C, purchased in May 1999, June 1999, and May 2002. While A and B were owned, B was elected as the main residence. After the sale of A, C has been the...

Enterprise investment scheme shares are to be transferred from a father to his son. The father has losses on previous transactions with his son and asks whether these can be set off

A wind turbine presumably qualifies for capital allowances. But how are the infrastructure and planning costs related to such installations to be dealt with?

A UK resident but non-domiciled individual has received a dividend from a German company, but there is some uncertainty as to whether this is capital or income

UK tax treatment of US loan waiver; only or main residence relief on converted barn; enquiry into insolvent client; business takes on new partner

Treasury committee makes recommendations for legislation

Draft regulations in response to IFRS9

Trust and estates in-year cessation cases

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Run-up to EU Modernised Customs Code

HMRC will take sympathetic approach in matters of hardship