Issue: Vol 166, Issue 4280

NEIL WARREN considers the simplifying revamp for the place of supply rules from 1 January 2011

What do HMRC have in common with senders of dodgy emails, asks SIMON MCKIE

MIKE KERRIDGE looks at the interaction of statutory records and the issue of Sch 36 notices

PETER ARROWSMITH reviews the NIC effects of changes to the state pension age

ALLISON PLAGER and RACHAEL DOWN review the third, fourth and fifth sittings of the Public Bill Committee’s debate on the Finance (No 2) Bill

The directors of a limited company agreed that one of them would only receive remuneration when a development project had been completed. The director concerned died in March 2010, before receiving...

A public limited company had a save-as-you-earn share scheme, but a management buy-out took place 30 months after the start of an employee’s three-year savings plan

Mr A and Mr B formed a limited liability partnership to carry out a property development, contributing £50,000 each to purchase land for development. Mr A wished to leave the partnership and received...

Due to structural faults, an initial plan to extend a property was replaced by a scheme to completely demolish it and construct a new house

VAT cash accounting scheme; claim for relief under the enterprise investment scheme; non-dom client’s capital gain; director’s dividends

'I have no problem with HMRC sending copies of correspondence to the client'

'Where the name of the location exists, there is no postcode provided'

'Turning off the tap will destroy many thousands of businesses'

'The scope for a form to go missing is high'

Changes to recovery of VAT for immoveable property