Issue: Vol 168, Issue 4315

PAUL HOWARD considers the consequences when a group of companies goes out of business

HMRC’s SIMON NORRIS encourages practitioners to give their views on the discussion document Working with Tax Agents: Dishonest Conduct

Reviewing the latest consultation paper on domicile reform

PHILIP FISHER suggests employee share schemes should be simplified

A local church employs a part-time youth leader who lives in a flat owned by the church, but is this a taxable benefit in kind?

A UK citizen is living in Spain with her partner where they run a bed and breakfast business. Advice is required regarding UK capital gains tax on the sale of a property that she still owns in the UK

The bankrupt brother of a sister and brother who between them own the shares in a UK trading company has an outstanding loan to the company. There is no possibility that the loan will be repaid and it...

A UK citizen who has permanently emigrated to Switzerland has become the subject of an enquiry by HMRC who are requesting details relating to his meetings and whereabouts before and after leaving the...

Nursery NIC; ET award; Partnership land; Half and half

Italian VAT; Excepted estates; PAYE receipts

Taxpayers presented with alternative channel

Moratorium on new regulation for small firms ends 2014

Pilot scheme has HMRC offering tax advice by phone

Small firms project focuses on disincorporation and simpler income tax

Fears that results could influence office closure plans