Issue: Vol 171, Issue 4403

Taking the position of a partner who disagrees with the outcome of an enquiry into a partnership return

The Public Accounts Committee is wrong about the loaning of tax advisers to HMRC

A guided tour of Spanish villas and inheritance tax planning

The Supreme Court’s decision in the conjoined  Pitt  and Futter cases shines a light on equitable remedies  ...

The shares in a trading company are owned by an interest in possession trust, which was established to take advantage of retirement relief. Holdover relief will be available on a gift of shares from...

Business expenses will be incurred by one-man limited companies and these will need to be shown on a form P11D and a deduction claimed

A client carried on a business through a “one-man” limited company, which has ceased trading but has retained profits. Because he is liable to higher rate tax in retirement, he proposes to gift the...

A client has paid VAT input tax on the expenses relating to the construction of a property. She has claimed a repayment under the DIY housebuilders’ scheme, but HMRC have refused relief on the basis...

...Three-way split; Trust renovation

...ERSS bulletin; landlords; updated guide; CWG2 amended; universities’ VAT

European finance ministers have settled the mandate for the European Commission to negotiate stalled tax transparency agreements with countries including Switzerland and Liechtenstein, in a critical...

HMRC have issued clarification of the requirements of operating annual PAYE schemes in the real-time information (RTI) system. The Revenue is unable currently to process requests from employers hoping...

Letter from office chair Jacks offers corrections

HMRC hopes to replace class 1 with 2 and 4

D Morgan (TC2596)