Issue: Vol 170, Issue 4376

P14s have counted as relevant information for the purposes of extra-statutory concession A19, discovers KEITH M GORDON

JI HAO ZHANG looks at the reliefs available on a loss of money invested in a business

The USA has launched a tax amnesty aimed at individuals living outside the country. DAVID TREITEL reports

The importance of the De Beers Consolidated Mines case in determining corporate residence

A taxpayer had an underpayment of income tax for 2008/09 which HMRC advised would be collected by a PAYE code number adjustment for 2011/12. This was not done and no further recovery action has been...

A collector of musical instruments has decided to sell his collection and this is being done by a limited company formed by him. The client has not registered for VAT because he believes turnover is...

A company purchases properties and pays a separate company to renovate them. If the purchasing company retains £25,000 of profit that is distributed under 2010, s 1030A, could the process be repeated...

Cast off, number one; Venture adventure; Pension investment; VAT terrors

Money laundering; RPI; Registration; TDSI guide; Meetings

Aim to make rules simpler to use

Two consultations

£32bn for 2010/11

HMRC guidance may have led to incorrect application of social security provisions

Osborne's measure will create third employment status

Chancellor casts doubt on use of revenues