Issue: Vol 171, Issue 4390

There are various options for complaining about HMRC, explains SIMON OAKES

Analysis by ADAM CRAGGS of the Upper Tribunal decision against the Revenue in the case of Charlton

NEIL WARREN considers new legislation on a zero VAT threshold and what it means for businesses based outside the UK

Don’t expect tax rises for a couple of years, says the IFS. ALLISON PLAGER reports

An employer has paid for the costs of overnight accommodation and subsistence for those employees who were unable to travel home in the extreme winter weather

A charity wishes to make a transfer of an asset as part of its charitable purposes, but is uncertain as to whether the benefit of the tax exemption in TCGA 1992, s 256 will apply

A public house, which has a flat on the first floor, has been purchased without VAT and is to be converted into a large house

A client is unable to make the 2012/13 self assessment payments on account and has proposed that a claim to reduce these should be made, even though there is no evidence to support this

Farmhouse transfer; VAT therapy; Care funding; Limited plan

Finance Bill; New trusts act; Bad debts; ISA Bulletin 48; Building societies; CASCs; Connecting information

But awareness is rising, claims business support body

“£100,000 assets limit will damage effectiveness”

Plan faces criticism ahead of details next week

Department must make "more and deeper reductions", warns auditor

Our Communications Ltd (TC2281)