Issue: Vol 171, Issue 4396

An argument in favour of a broader general anti-abuse rule that applies to HMRC as well as to taxpayers

Work still has to be done on the the statutory residence test to provide certainty

Dancing around key dates in VAT’s 40-year history

The inheritance tax proposals for transfers to a non-domiciled spouse or civil partner

A client has not submitted VAT returns for three years. There is an outstanding liability of about £10,000, to which a 30% penalty will apply. However, if the flat rate scheme were to be applied, the...

A company holds shares in listed companies, unit trusts and open-ended investment companies. Advice is required on the scrip dividends received

The life tenant of an interest in possession trust would like to use some of the capital to purchase a residential property in which she could live. One of the remaindermen is a minor, but the other...

A husband and wife trade as a restaurant that operates from the ground floor of a property they own. The upper floor of the building is a flat, which is occupied by the wife

... Turning to Jelley; NZ and NETP?

...Albania agreement; VAT online; Updated notices; VAT gap

Cash basis As announced in the 2012 Budget, small businesses, those with receipts not exceeding the VAT registration threshold, will be able to use the cash basis, rather than accounts prepared on...

Annual payments subject to ITEPA 2005, s 683, says Revenue

Tax advisers who submit a high volume of income tax refund returns may receive an HMRC letter asking them to sign a memorandum of understanding aimed at reducing the risks attached to such claims. The...

Employer-supported arrangements to continue alongside

Monthly reporting temporarily allowed for firms with fewer than 50 employees