Issue: Vol 167, Issue 4288

NEIL WARREN considers the unusual rules that determine the VAT liability of training services supplied by a UK business

Is the idea of a new approach to consultation too radical for HMRC, asks ANNE REDSTON

NICK LLOYD puts some polish on the car benefit rules

REBECCA BENNEYWORTH provides a rundown of changes to tax credits

A son inherited his mother’s main residence in 1989. He transferred a half share to his wife in June 2008, with the whole property being sold by them approximately one year later

A US citizen who has lived in the UK for two years is the beneficiary of a US grantor trust and a US non-grantor trust

An 80-year-old widower has gifted a 99% interest in his only or main residence to his daughter who lives with him. The father will continue to pay all of the outgoings on the property

A UK charity is establishing a subsidiary trading company to sell DVDs worldwide, although they will be manufactured in and distributed from France

Using a SIPP to buy business property; restructuring a partnership; paperwork following bankruptcy of client; capital allowances available on taxis

VAT information sheet 02/11

New programme announced

Avoid paying late

96 filed between 11pm and midnight on NYE

HMRC will not confirm by telephone or fax.

'Underpayment likely to arise from two or more employments'