Issue: Vol 167, Issue 4308

HMRC are adopting a new, targeted approach to the collection of overdue taxes, explains JOSEPH HOWARD

Let’s take a look at letting relief, suggests HEATHER MILLER

The implications of the Supreme Court judgment in HMRC v TowerMCashback LLP are examined by MIKE TRUMAN

ALLISON PLAGER reports on the Public Bill Committee’s debates on the Finance (No 3) Bill

A sole trader wishes to develop his business premises into residential dwellings. The property stands at a gain; can this be charged at 28% rather than higher rates?

A taxpayer’s liability was determined by HMRC and these determinations are now more than four years old

An employee is leaving his job in the near future and related to this his employer is settling various pecuniary liabilities on his behalf. Should the PAYE be collected from other payments to the...

A sole trader has operated as a gardener for two years but without taking professional advice has recently registered for VAT with effect from commencement. His turnover is only £16,000pa

Property held in trust by daughter for father; input tax claim under flat-rate scheme; setting up a Jersey foundation; property investment partnership

Removal of at least 24 criminal penalties

Documents on plant & machinery and fixtures

Powers; Pensions; Ethiopia DTC; Enquiry centres; Patent box

Obtainable only by mail

Government moves to minimise impact

Residence and domicile proposals are expected to be specific