Issue: Vol 169, Issue 4343

KEVIN SLEVIN looks at new guidance that should reduce advisers’ worries about ER

Do you believe in the tax system and equal treatment?

ALEX MILLAR considers the benefits of P11D dispensations and PAYE settlement agreements

NEIL WARREN considers the VAT complications that can arise in such an endeavour

A client was born in Uganda, but his parents were born in India. His wife was born in India and they now both live in the UK

Concern is raised as to whether a corporate partner of a limited liability partnership is carrying on a trade, and how director’s remuneration paid by it will attract relief from tax

A government employee who works around the world is also the majority shareholder of a company registered in the Republic of Ireland. That company provides him with a luxury car and advice is...

Until he temporarily moved out due to medical problems, an 86-year old farmer lived in the farmhouse on a 50-acre farm. His absence, farmhouse renovations, the changed farming activities and the fact...

Equity release; Possible protection; VAT and flats; NIC plan nixed

Home expenses; Large businesses; Compensation; Gift aid

Donors no longer able to send money from SA return

Motor and rag trades are likely targets

Lifetime pension allowance down to £1.5m on 6 April

Revenue rings changes to ITEPA 2003, s 319 interpretation

Teesside Power Holdings Ltd v Electrabel International Holdings BV and another company, Queen’s Bench Division