Issue: Vol 170, Issue 4374

Is it becoming more difficult to claim agricultural property relief?

Income from property is usually considered by the Revenue not to be a trade. KEN VOLLER wonders if the department is having a change of heart

MALCOLM GUNN reports from the event held at New College

Real-time information may be seen as an additional administrative complexity for small business and the question is asked whether it might be simpler to pay monthly dividends and an annual bonus to...

A client is having a garage and a store built at his home for his personal use. Quotes of between £50,000 and £60,000 have been received but, apparently, there will be no VAT liability

A married couple with 'mirror wills' are facing an inheritance tax liability on £250,000 of their estate on the final death. Would there be an advantage in giving away half of their main residence on...

Various business clients may belong to sporting clubs with a view to obtaining additional business for their firms. If the business pays their personal subscriptions then a benefit in kind charge will...

Eventful charge; Reconstruction; Sizzling CIS; Threshold thoughts

Benefits to be tested until end of year

Paper deadline; IRIS/Tolley link; BPR; Gravesend: Editorial board update

Aim to grasp more about how taxpayers will benefit

Chancellor announces 'owner-employee' contracts

HMRC agree to service delivery over public services network

Rules overhaul sparks warning about tax implications

P S R Control Systems Ltd (TC2155)