Issue: Vol 170, Issue 4370

The penalty for failing to notify a change of legal entity on time can be severe, warns ANDREW NEEDHAM

MARK MORTON explains the essentials of the new charge on child benefit for higher earners

MIKE TRUMAN considers both sides of the argument about the tax gap

The implications for entrepreneurs’ relief following the relaxation of the qualification criteria for enterprise management incentive scheme options are discussed by AMANDA FLINT and TOBY LOCKE ...

The client, a VAT-registered non-profit making members’ golf club, organised a fundraising event which included a car-boot sale where sellers were charged £20 for their pitch. However, the club opted...

A basic-rate taxpayer is entitled to the marginal age allowance, but confusion has arisen as to the actual amount of the relief that may be given in respect of foreign dividends and how this is...

A trading company is considering the formation of a parent company to hold all of its share capital. It will then transfer one of its two trading activities to a new subsidiary within the same group

The business of a profitable residential care home, run by a sole trader, was transferred to a limited company in 2010. Unfortunately, the property could not be transferred until 2012

Church and estate; Fixed values; Success fee; Flat computer

'It is obvious the tax gap cannot even be properly defined, let alone quantified'

'I guess the number of officers who could work out a taxpayer’s liability without access to a computer is very low'

New service from Payroll Alliance

Insolvency; Compliance; PDV; Corporate toolkit; National Insurance

Tax advisers with smaller businesses clients targeted

Agents and PAYE taxpayers can follow progress of HMRC activity