Issue: Vol 171, Issue 4397

A feel at the collar of HMRC criminal investigations

Following the line of supply can be critical in determining VAT liability, particularly when dealing with independent financial advisers

The First-tier Tribunal may no longer decide whether or not HMRC’s advice can be relied on

It is time to reconsider the taxation of life insurance bonds

Farming partnerships often start life as a sole trade with family members being introduced into the business over the years. Historically, the farmland itself is seldom shown on the business balance...

The personal income tax and National Insurance liabilities of a cricket coach are increasing and consideration is being given to incorporation of the business. Will this adversely affect the VAT...

A higher-rate taxpayer holds substantial investments within the enterprise investment scheme, which have benefited from income tax relief and capital gains tax deferral relief

The shareholder directors of a limited company own shareholder loans. These were acquired at a low price from a previous and unconnected shareholder when there seemed little likelihood of repayment ...

...Universally challenged; Voucher bonus

Download the table of figures that apply from April 2013

HMRC and Scotland’s government have agreed a memorandum of understanding for a Scottish rate of income tax. The document sets out the arrangements for the implementation of the rate, describing each...

...VAT and caravans; Climate change; HMRC webinars

HMRC pledge follows scheduled lack of service

The long-running trial of real-time information ends today, with the new system for reporting PAYE launching tomorrow (6 April) for the vast majority of employers. The end to the pilot scheme means...

HMRC have renewed their efforts to clampdown on illegal tax dodging, with an upgrade of their approach to monitoring evaders. The managing serious defaulters programme was launched this week to...