Issue: Vol 169, Issue 4345

Does entitlement to pay National Insurance contributions make sense, asks RICHARD CURTIS

Non-compliant Americans living overseas have five choices, says DAVID TREITEL

KEITH GORDON considers whether the proposed general anti-abuse rule will correct tax injustices

ROSS WELLAND considers international tax management for owner-managed firms

A contractor who carries on his business for an agency via a limited company has found work in Saudi Arabia for a period of 18 months, including a complete tax year

A builder has lent money to his niece to enable her to extend her house. This will represent about 20% of the value of the converted property and they have agreed that an equivalent percentage will be...

The owner of a main residence has converted it into three flats, which he intends to sell or rent out

Future possibilities; Overseas sale; Surplus reserves; Discretionary dispute

Clarification of 'French gift' reply

A limited company has purchased the interests of the members of a limited liability partnership in an arm’s length transaction. The main asset of the LLP was goodwill, but HMRC have refused relief...

'A taxable employment income case'

'Problems with returns are your fault'

'Concerns about proposed SA change are well founded'

Two new structured forms

Follow-up to RCB 35/11