Issue: Vol 171, Issue 4401

Even disasters have tax consequences: the implications of insurance receipts

Looking forward to the next few years of online filing with iXBRL

Speculating about another enterprising move by HMRC to maximise income from Class 1 National Insurance contributions

Highlights from the event held in London on 25 April

Highlights from the event held in London on 25 April

A trader omitted to register for VAT for eight years. He has now done so and is seeking to recover the VAT liability from his one VAT-registered customer. Consideration is given as to when the...

A member of a limited liability partnership left after a falling-out and has an unpaid and apparently irrecoverable profit share. Can he declare his actual income on his tax return rather than the...

Advice is required on the use of trusts both generally and to hold investment properties. The availability of the inheritance tax nil-rate band on a rolling seven-year basis is confirmed, but a...

A non-domiciled UK resident was claiming the remittance basis and paying the annual charge, but died in December 2012. His widow has received a UK pension scheme lump sum

...Transfer and sale; Sewerage farm
 

...stock exchange; ISA Bulletin; investment trusts

Anti-money laundering compliance officers are set to phone firms registered with HMRC under the Money Laundering Regulations (MLR) 2007, to check if information held by the taxman is up to date. The...

HMRC have agreed to change their dealings with represented taxpayers when making corporation tax and income tax checks in the single compliance process (SCP) trial. A sub-group of the compliance...

British overseas territories with significant financial centres have signed up to the government’s strategy to create global tax transparency.

Employers still expected to meet May deadline