Issue: Vol 166, Issue 4283

There is light at the end of the tunnel as far as his VAT appeal is concerned, so MIKE THEXTON explains the tribunal procedures

NIGEL HOLMES exhorts more companies to consider making claims for R&D relief

The tax system should be an asset to the UK’s economy, said David Gauke in his Hardman speech. ALLISON PLAGER reports

Advice is required on whether the £2,000 threshold for the remittance basis for non-domiciles can apply without a formal election

The director of Y Ltd becomes a director of Z Ltd. Y Ltd provides its director’s services to Z Ltd. A detailed examination of the conditions for enterprise investment relief follows

A director draws monthly amounts from his loan account, with the debit being cleared by a quarterly dividend. Are HMRC correct in contending that the director has the benefit of an interest-free loan?...

Following a VAT control visit, HMRC are raising additional VAT assessments having compared turnover and opening and closing debtors in the accounts with the returns made on the cash accounting basis

Only or main residence relief on shared property; reorganisation of family businesses; planning for farming partnership; boiler room scam losses

Retrospective alterations harm principle of certainty: CIOT

Taxation's owner is title's latest publisher

Avoid tax credits overpayment

'Looked after' children

Information Sheet 20/10

More details on collection

RCB 48/10