Issue: Vol 170, Issue 4372

A look at the suspension and reduction of fines for tax return errors, by MARK McLAUGHLIN

‘Free’ fuel is a bad deal for employers and employees alike, warns RAY CHIDELL

MIKE TRUMAN hopes it is not too late to kill off the cap on unlimited reliefs, but fears it may be so

KEVIN SLEVIN considers whether expenditure that enhances the value of an asset is always tax deductible

A husband and wife carry on their separate, unrelated businesses from their home. The wife’s business is VAT registered, but with no income tax liability, while the husband is not VAT registered, but...

Some years ago, a client – now in his late 70s – married a Thai woman who is now in her 50s. The client has a substantial property portfolio, which he wishes to pass primarily to his sons

A charity operates through a limited company. The trustees receive no remuneration, but the charity has purchased iPads for them to assist in their work and also pays for home internet access

A mother and father gave some land with development potential to one of their children, who is a farmer. A condition of the gift was that a proportion of any future sale proceeds over the agricultural...

American songbook; Roll over, Beethoven; Trade and trust; The basic plot

Late returns; Finance Bill; RPI; Isle of Man; Agent update; CG34 form revised

Case studies cover employers' experiences

Four new entries

Condoc on implementation

New institutions and corrections to details of existing entries

CIOT criticises "bizarre and illogical" measure