Issue: Vol 166, Issue 4284

MALCOLM NICHOLS looks at the implications of the ECJ decision in the Astra Zeneca case

JONATHAN LEVY and JANE BAILEY explain how to hit back at HMRC tax raids

MIKE TRUMAN finds the gift aid rules on donor benefits more problematic than he thought

MIKE THEXTON describes the arduous and aggrieving process that is amending a client’s records on HMRC’s system

HMRC’s service standards are not improving, according to a paper from the Tax Faculty. ALLISON PLAGER reports

The director/shareholder of a one-man limited company has a mobile phone contract in his own name but which is used for business purposes

On the basis that a friend does the same thing, a musician plans to buy a home on a Scottish island and rent a home on the mainland, claiming the cost of that property as business expenditure

A trader also makes money from his diving hobby, recovering lost items from a lake and selling them

A client continued to claim tax credits for her two children as a single parent, even though she was living with a partner. Is it correct that the Tax Credits Office can recover that amount?

Restructuring a partnership; late application to join the VAT flat-rate scheme; estate planning for a buy-to-let business; only or main residence claim

Treasury study to consider a GAAR

Consultation on real-time information

Use in extreme weather

HMRC report

Hansard, 23 Nov 2010, vol 519, no 77, col 278W