Issue: Vol 170, Issue 4364

PHILIP NYE considers the future of pay-as-you-earn under real-time information

The planned general anti-abuse rule has been unveiled. ANDY WELLS looks at how it differs from the Aaronson proposal

We need at least 13 words to describe types of taxpayer behaviour, says JOHN BARNETT

Is tax simplification possible? RICHARD CURTIS reports on the debate of this year’s Wyman symposium

Three clients earn small amounts from singing, tailoring and football refereeing. Are these hobbies or should these sources of income be declared on tax returns?

A client’s elderly mother has had to move into rented sheltered accommodation and seems unlikely to return to her home

A café provides food and drink to be consumed indoors on its premises as well as hot food and drinks that are taken away. The business also supplies and delivers filled rolls to local offices

A client company uses the VAT flat-rate scheme. It has recently purchased a mobile home, paying VAT under a margin scheme, but wishes to sell or transfer this asset to the company director

Musically flat; Possible own goal; Second opinion; We are not amused

'SRT will be a hugely welcome improvement'

Mystified by Leeds United's response to HMRC condoc

RTI FAQs; Benefits forms; Car benefit; Insolvency; COMPS

Pilot scheme hopes to improve processing by Revenue

Consultation on reform of anti-avoidance provisions

Extracts from issue 49