Issue: Vol 170, Issue 4369

A failed attempt to avoid the tax charge on loans to participators is analysed by MIKE TRUMAN

MALCOLM GUNN and JULIE BUTLER advise on topical issues for practitioners with farming clients

KEITH M GORDON is not impressed by HMRC’s rewriting of extra-statutory concession A19

An examination of changes to the VAT treatment of zero-rated and exempt supplies, by NEIL WARREN

A UK resident carries on a business in Germany buying and selling items in that country via the internet. But it is his brother who makes the actual purchases and sales, acting on the UK resident’s...

A wealthy non-domiciled individual came to live in the UK in January 2006 and has paid UK income tax on offshore income using the remittance basis

A client purchased a UK commercial property for £200,000 plus VAT and has charged VAT on the rent, even though an option to tax has not been made. The implications of the property now being sold to a...

A UK client is moving abroad to take up employment overseas. He has substantial amounts of inherited cash on deposit in the UK

iTax; Gift with claw-back; Share alike; Thai’d up property

Spanish VAT; Film tax; Statements; Transfer pricing; VAT publication

Revenue & Customs Brief 27/12

Apply to all journeys from first of month

HMRC move to allow executors to deal with estate as far as possible

Applies to ‘directly necessary’ supplies

VAT position remains following golf club case referral