Issue: Vol 171, Issue 4387

KEVIN PHILLIPS and CHRIS DANES take on the impending new regime for patents

When, where and how may the 10% allowance for furnished lettings be claimed? SARAH SAUNDERS explains

The sanctions planned for real-time information, reviewed by SUSAN BALL

HMRC could do more to improve customer service, says a National Audit Office report - which ALLISON PLAGER scrutinises

MIKE TRUMAN reports on the Court of Appeal’s decision in the employment case of Stringfellows Restaurants

A sizeable home was originally situated in grounds slightly exceeding a hectare, but the owner gave the furthest distant part of the grounds to his children many years ago. The original owner still...

A toy distribution business was acquired many years ago as a transfer of a going concern. The business is not VAT-registered, but the goodwill and customer list may be worth several million pounds

The owner of 25% of a trading company retired and HMRC gave clearances under CTA 2010, s 1044 for a company purchase of own shares to be treated as a capital transaction. The ex-shareholder is now to...

A self-employed individual delivers toys. He receives little cash payment, but the toy manufacturer for whom he carries out this work provides a sleigh and reindeer. How is this to be treated in the...

Charity’s gift; Claim to reduce; Pub conversion; Snowbound

Tax agreements; Car benefit; VAT rates; SRNs withdrawn; Non-execs

Use form 64-8 to authorise an agent

Draft rules published by HMRC as States issues final regulations

Local Working Together network to continue

Payroll Alliance hopes to see 50% regulatory limit