Issue: Vol 169, Issue 4356

HMRC don’t provide a free online app for filing a partnership return – which can lead to problems. ALLISON PLAGER reports

Whether you’re buying or selling a company, HEATHER MILLER has a game plan to ensure your team comes out on top

KAREN MULCAHY explains the impact of proposed VAT changes aimed at listed buildings

RICHARD CURTIS summarises the fifth to eighth sessions of Public Bill Committee consideration of Finance Bill 2012

A farmer incorporated his farming business many years ago, while retaining personal ownership of the farmhouse and land. However, he now wishes to bring his son into the business

A holding company has a subsidiary that operates a nursing home. The shareholders personally own the nursing home property

Is a reduction of a company’s share capital using a director’s statement of solvency a tax-efficient way of extracting shareholder/owner-managed funds from a business?

A UK limited company has traded as a school in Japan. The director/shareholder has recently returned to Japan, become non-UK resident, and started a Japanese company which has purchased the assets of...

Deferral and disposal; Interesting conundrum; Teachers’ treatment; VAT street

'No reminders for some SA online filers'

HMRC 'taking five steps back rather than one step forward'

'Still a sanctimonious seam running through HMRC'

'What is the point of a reminder service that arrives after the event?'

Delay in updating the Employment Income Manual

Limited additions set for autumn 2013