Issue: Vol 170, Issue 4362

Can input VAT be recovered prior to the making of taxable supplies? PETER MASON explains recent changes in the ECJ’s approach

Does Revenue guidance correctly explain the taxation of employer-provided living accommodation, asks DAVID HARRIS

Keith M Gordon takes a look at HMRC’s charter and asks, ‘What the Dickens?’

MIKE TRUMAN reports on the 13th and 14th sittings of the committee considering the Finance Bill

A smallholding has been run for the cultivation of straw for hay and thatching. This business makes losses each year, but wayleave income is also received for a mobile phone mast and this income may...

The ten-yearly charge for a discretionary trust is approaching in 2012. The main investment is a unit trust portfolio where accumulation units have reinvested the income arising

A client would like to become a theatre angel and intends to invest money in West End plays or musicals. As the main reason for the investment is an interest in the theatre, and given the likelihood...

A farmer purchased a new commercial building for £249,995 plus VAT. The input VAT was reclaimed, but VAT was not charged on the rent to a tenant

Financial fallout; Flat VAT; Children-in-law; Transfer worries

Agent update; RPI; Toolkits; Open data

136 agents returned consent forms

Norway, Iceland and Liechtenstein

Cost of calculations often disproportionately large

Condoc confirms charitable giving U-turn

Parliamentary report hints at possibility of interlude