Issue: Vol 170, Issue 4371

Practical VAT issues for cash traders are considered by NEIL WARREN

Is it always necessary to make an election to choose between one residence and another, asks RICHARD CURTIS

DAVID WHISCOMBE looks at how the benefits can be enjoyed

MIKE TRUMAN reports the highlights of the event held at the University of Warkwick

A trust owns a let property and has a £15,000 tax pool, but income has been spent on repairs to the property. The property has been distributed to the beneficiaries and subsequently sold

A newsagent has been questioned by HMRC over a low VAT liability for a quarter. This was because of a robbery in which the till and cash was stolen

A UK resident and domiciled divorcee wishes to purchase a property for her children and grandchildren, but wants to ensure it not need to be sold in the event of one of them divorcing

RTI masterplan; Fiscally foxed; Storing up trouble?; Clubbing

"Advisers across the country are deeply concerned about HMRC’s proposals"

"Thank you for the interesting, amusing and horrific article"

New chapter to bring together guidance on anti-avoidance rules

Further Guide to PAYE and NICs CWG2 (2012)

Dover; PAYE date; Offshore funds; EBT latest; Avoidance

Increase for main adult amount

Charities and sports clubs will be able to claim top-up payments