Issue: Vol 171, Issue 4391

Picking a way through the case of Daniel v HMRC

Personal trading companies could slip up on the new general anti-abuse rule

An investigation into trade-related properties and the mysterious case of the disappearing goodwill

Are we trying to raise awareness about tax avoidance or suppress discussions?

A taxpayer owns a furnished holiday letting property in the EEA. Losses in excess of £25,000 were incurred in 2010/11, but have been capped by HMRC at £25,000 on the basis that the owner cannot...

A restaurateur issues £5,000 of £100 vouchers to a businessman in return for a payment of £4,000. The businessman gives the vouchers to contacts and friends who can use them to enjoy food and drink in...

A company, which requires extensive travelling by its employees, owns a helicopter. A director and 30% shareholder has the use of the 'copter, which is kept and maintained at a local airfield and is...

An employee believed her employer was providing personal health insurance and the benefit of this was shown on forms P11D. Following a takeover, she has discovered that the policy was an insurance...

Let property loss; B2B VAT; IHT valuation; Train ticket

Organise your office, and earn CPD credits

Providers failing to explain major tax implications

...direct sellers; DOTAS; insurance tax; FCIM

Send to Netherton, Merseyside

Don't underestimate its reach, warns PwC boss

Would-be suppliers will have to transparent about their history