Issue: Vol 171, Issue 4406

HMRC, tax practitioners and the courts can be educated by the Hok case

Accelerate deductions by claiming first-year allowances for technology that saves water or energy

The Supreme Court has opened the way for a wider appellate role for the tribunals in tax cases

Continuing our analysis of what the Finance Bill committee should have said

Some years ago, a mother inherited a property and placed this in trust for her daughter. The mother and her husband are elderly and now wish to sell their farm and live in the trust property, which...

Shortly before the self-assessment tax return filing deadline, a client gave notification that a land transaction had taken place. A form CG34 was submitted, but HMRC are refusing to carry out a...

A barn is being converted into residential accommodation. It was thought that VAT at the reduced rate of 5% would apply to this work. However, the barn is attached to the customer’s house

Three brothers own the shares in a trading company which trades from premises owned personally. They wish to dispose of the property and plan to each gift a 5% shareholding to their wife to enable the...

...Lost return; Hairy VAT

HMRC issues CT600 reminder

Taxpayers making their first return and payment under the new machine games duty are finding it difficult to understand, according to HMRC. The taxman has also encountered system issues that have...

Money laundering HMRC have reviewed their guidance on penalties for businesses under money laundering supervision and made amendments to clarify the approach. Amended guidance – to be available...

HMRC have launched a consultation on the avoidance of National Insurance (NI) and employment taxes by using offshore employers of workers based in the UK. The document, Offshore Employment...

Condoc seeks views on amended eligibility conditions

The joint initiative steering group on HMRC service delivery has announced steps to improve the department’s debt management processes. The changes, which are expected from late summer, include a...