Issue: Vol 171, Issue 4386

A single compliance process workshop was held at Taxation’s HQ. MIKE TRUMAN reports

Is it time to drop the idea of holding UK property through offshore companies? PETER RAYNEY looks at the new rules

MARTIN VERRALL and RACHEL PARKER explain how the substantial shareholding exemption works in practice

JOHN ANDREWS mourns the rise of rumour and dogma

In the second of our occasional Revenue Watch series, an anonymous author explains a little-known tax relief – little known to HMRC, that is

A business publishes weekly or monthly technical newsletters etc which are paid for by annual subscriptions. Increasingly, online publication is replacing the printed version, but what is the VAT...

A garage owner has to carry out work on vehicles outside or in premises open to the elements. Would the cost of thermal underwear, which might also be used outside work hours, be allowable?

One family-owned investment company holds commercial properties and another a listed share portfolio. The two companies are not grouped, but are under common control

A driving instructor has failed the instructor’s exam several times. The cost of obtaining a professional qualification is usually treated as capital expenditure because it creates an enduring...

Bringing up baby; Overseas trade; Scrap metal; Settlor’s income

Auto-coding; Small donations; VAT in Finland; Statistics survey; Liechtenstein; Don’t do that!

Guidance on handing difficulties with getting details of client’s ex

Businesses have until end of February to “get best terms available”

European court: supplies may be of goods rather than services

Settlement initiative for users of aggressive schemes