Issue: Vol 169, Issue 4349

ROB DURRANT-WALKER explains the corporation tax treatment of life assurance investment bonds

Does the Revenue overstep the mark when it comes to the use of inspection powers? KEN MOODY believes so

ANDREW GOTCH and HUI LING MCCARTHY consider the future of HMRC’s alternative dispute resolution project

There are good reasons for taking a greater interest in short-life assets, argues RAY CHIDELL

A company share reorganisation is causing some confusion. Ordinary shares have been replaced with new ordinary and B shares and the latter may be repurchased by the company shortly after issue or...

An employed sales force use their own cars and phones and they are reimbursed for the business use element by the employer

Employers may fail to identify a situation where they have paid or reimbursed an employee for their private expenditure until after the end of the year and the submission of forms P35 and P11D

A newly established bakery has issued loan stock to raise working capital, but although an interest rate is shown, this is paid in the form of weekly loaves of bread to an equivalent value

Keep it in the family; LLP premises; Homeward bound; Portuguese property

Guidance and worked examples available

Condoc scheduled for later in the year

Security for PAYE; PDV update; Estate return; Pension schemes; Tax credit leaflets; VAT and caravans

Employer annual returns

Rule mooted to determine interest component in compensations

Revenue among first employers in new PAYE system