Issue: Vol 167, Issue 4296

MARK MCLAUGHLIN looks at the legislation to supersede ESC C16 and asks why the concession's scope is being restricted

ANDREW MCKENZIE-SMART considers the tax issues arising from a spot-fixing scandal

Which entertainers are deemed to be employees for NIC purposes? ANNE REDSTON reviews the ITV case

DEAN WOOTTEN explains the effects of the new rules for furnished holiday lettings

A company is to cease trading and be wound up. However, it owns a property which is to be sold and the net proceeds after tax will be distributed to the shareholders

A client’s turnover exceeds the VAT registration limit, but the business has not registered as it is the receipts for work done for an overseas charity that take it above the limit

A husband and wife own a valuable property. They intend to sell a share to one son who will live there with them, leaving the rest of the property to their children equally on their death

A taxpayer borrowed money to purchase shares in a close company. The shares are now of negligible value and the company is in liquidation. Relief for the interest will continue until the company is...

Late inheritance tax planning; VAT on property rented to a charity; benefits of farm business becoming a partnership; business rates on let garages

A question of TMA 1970, s 8

'HMRC expects the vast majority of employers to access forms online'

'What security checks are required given a stable set of circumstances?'

No to using public facilities

Interim measure to bridge short-term difficulties

Centre has moved