Issue: Vol 171, Issue 4402

A claim for input tax can still be made by a business in the absence of a tax invoice

Taxpayers should be entitled to the best possible advice from the professional most qualified to give it

An athletic look at the taxation of non-resident sportspeople’s endorsement income

MPs ought to actually look at the provisions of the Finance Bill rather than just use them to score political points

MPs ought to actually look at the provisions of the Finance Bill rather than just use them to score political points

Enterprise investment scheme relief is important and valuable. The relief can be lost by the investing taxpayer if the recipient company does not “employ” the funds within the specified period of...

Employees are allowed to claim an authorised mileage rate for business journeys and a higher rate is paid for the first 10,000 miles a year

A VAT-registered taxpayer realises the flat rate scheme would have been beneficial and wants to register on a retrospective basis

Confusion as to the capital gains tax reliefs available often arises when a taxpayer has two residences

...Trust transfer plan; Italian imports

Employers who took part in the real-time information (RTI) pilot will be sent their 2012/13 return of Class 1A National Insurance contributions forms P11D(b) and payslips in early July, rather than...

...charities online; offshore funds; PAYE notification

Companies that offer HMRC-approved employee share schemes must complete the relevant returns by 8 July 2013. The deadline for sending the enterprise management incentive annual return is 6 July 2013 –...

New online tool should be approached with caution, says tax barrister

Mistakes discovered in nominations