Issue: Vol 170, Issue 4368

ALLISON PLAGER looks at a National Audit Office report on five settlements between the Revenue and large corporations

PAUL McKAY fears HMRC have changed their practice on ESC A19 before consultation is over

The interaction between main residence relief and entrepreneurs’ relief is examined by KEVIN SLEVIN

Can lessons can be learned from a recent First-tier Tribunal decision on a joint venture, asks RICHARD CURTIS

In October 2008, shares were sold to a new company in exchange for redeemable preference shares. An election was made to disapply holdover relief to enable the capital gains tax entrepreneurs’ relief...

An employee is paid by an agency which operates PAYE after the deduction of various expenses, which appear to include employer’s National Insurance, administration fees, and the employee’s expenses

An employer has agreed to pay an employee a net salary, which he grosses up and then pays the tax and National Insurance to HMRC. The employee’s PAYE code number has recently changed and this would,...

A UK garment factory has obtained orders for clothing from Germany, but the products will be manufactured in Poland and delivered without passing through the UK

Happy holidays?; Robbed twice; Capital to income; Seven years’ time

'A hugely welcome improvement for ordinary people'

'Failure to pass judgment about avoidance does not signal acceptance'

HMRC seek views

Payments received in local offices cannot be processed

IHT guidance; RTI regulations; New numbers; Duty free notice

System mismatches lead to double taxation for venture capital funds