Issue: Vol 169, Issue 4359

ALLISON PLAGER reviews the Public Accounts Committee report on HMRC’s compliance and enforcement programme

RICHARD CURTIS shines a light on HMRC’s view of the sale of Olympic torches

MIKE TRUMAN looks at the Quashie employment status case and finds a nasty surprise for tax evaders

Advisers may have to ask probing questions about clients’ relationships for child benefit purposes, warns ANDREW HUBBARD

A small school engages 15 freelance teaching assistants who coach the pupils at the school and also, on their own account, in their own time

Advice is required on the capital gains tax implications when assets are sold in tranches over a period of time. In what circumstances is an annual exemption given against each disposal and when is a...

Accountants made a mistake with a client’s tax return, as a result of which an incorrect repayment of income tax was made for 2010/11. This was quickly discovered and the client refunded this to HMRC

The work of a VAT-registered building company appears to have dried up and there is an unpaid invoice, for which a bad debt claim will have to be made

Wayleave worries; Angelic tax; Capital or income?; A fiver or failure?

Matter of residence must be carefully considered

More input tax apportionment issues

Two further stages

Will legislate gift aid small donations scheme

PAYE tools; SDLT6; CFC guidance; Salary sacrifice; Garlic wars

Revenue confirms position after ITV decision