Issue: Vol 167, Issue 4307

MIKE TRUMAN introduces a special issue on the consultation on the future relationship between tax agents and HMRC

The departmental reasoning behind the condoc is explained by the Revenue's BRIAN REDFORD

A philosophical question is often a good way to start the day, says PAUL APLIN

The executive summary and questionnaires from the taxman's condoc

A father and three children are directors of a limited company. It is proposed that should the father predecease his younger wife – stepmother to the children – the company should provide her with...

If a UK trader sells goods to a business in Northern Cyprus, does this constitute an export or an intra-community supply for VAT purposes?

Can tax relief be claimed under the gift aid system for cash donations, particularly if, for example, a subsequent gift aid declaration is made for a more substantial donation?

A husband and wife went to live in the USA as a result of the wife’s secondment there. After seven years in that job, they spent a further seven years in the USA and are planning to return to the UK...

Reduction in value of year-end stock; losses made by limited liability partnership; reporting US gains on UK tax return; VAT on pub meals

HMRC finally make FHL confirmation

'The sort of stuff you might expect from a backstreet debt collector'

'Dr Wald should appeal as a point of principle'

Consultation follows Budget commitment to modernise vocabulary

Consultation on implementation of new system

Prudential continues to seek extension of rule