Issue: Vol 167, Issue 4303

RACHAEL DOWN explains why it pays for employers to file returns promptly

JOHN NEWTH considers the First-tier Tribunal's decision in the case of Ian Mitchell

Reviewing the Upper Tribunal decision in Tuczka

Is the tax treatment of insurance for leading employees as clear cut as we think? ROB DURRANT-WALKER reviews the rules

A man died intestate in 1996 and his estate passed to his surviving siblings and the children of a sister who predeceased him. The brother administering the estate has settled debts and paid the...

An obstetrician is near retirement. He wishes to sell the obstetric and surgical parts of his business and continue to practise with the non-surgical element until retirement in three years

Due to difficulties in paying the liabilities, a client delayed submission of PAYE returns for 2006/07, 2007/08 and 2008/09 until June 2010. HMRC are now seeking penalties

Four professionals have traded in partnership for a period of years, but now wish to transfer their interests to four limited companies that will trade in partnership. Subsequently, one of the...

Tax due on compensation payments; accounting for goodwill on sale of business; immediate post-death interest in house; value of earn-out

'There is no point complaining to the Adjudicator'

Drawing attention to an 'objectionable approach'

Letters will show PO box details instead

Review of policy for returning original documents

EU regulations come in to force on 1 October

Trusts and estates; TDSI Bulletins; penalties video; QROPS; more on ISAs