Issue: Vol 168, Issue 4320

ALUN OLIVER and JAMES DANIELS review HMRC’s consultation on capital allowances reform

After almost ten years of emissions-based charges, RAY CHIDELL reviews the evolving tax rules for company cars

HMRC do not like employee benefit trusts. NIGEL HOLMES and GRAHAM POLES examine the state of play, problems, and planning opportunities

After years of confusion, the future is now clear for furnished holiday lettings taxation, says MIKE TRUMAN

A sole trader incurred substantial training fees in the final period of trading in the UK before she emigrated. She will be carrying on a similar trade abroad

A consultant who uses the VAT flat-rate scheme is in dispute with a client and is incurring legal costs over an unpaid fee

Mr A owns 80% of the shares of B Ltd and 100% of the shares of C Ltd, which has been making losses and has been funded by a loan from B Ltd. C Ltd is to be sold

B Ltd owned a commercial property for ten years which was managed by A Ltd, a company under common control. The property is being sold to an unconnected party and B Ltd plans to pay a management fee...

Harry potted; Three sisters; Deposit dilemma; Gaming income

Procurement; Culture and VAT; CASCs; Childcare; Intelligent forms

Form CG34 should not be used

Procedures to avoid a taxpayer paying too much

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P35 penalties and reconciliations among subjects

HMRC will provide where there is 'genuine need'