Issue: Vol 172, Issue 4409

Pointers on instructing a barrister appropriately and effectively

Comparing the work of parliamentary bodies as they look into the taxman’s battle against avoidance

An examination of the decision in the Trustees of David Zetland Settlement

Are HMRC guilty of deceitful behaviour in their clampdown on dishonest agents?

The potential beneficiaries of a discretionary settlement included the settlor’s husband. The husband died in 2008 and the settlor has not remarried

...Double taxation; VAT and mileage

Many taxpayers feel that they have worked hard to purchase their main residence and wish to pass this on to their children without paying tax, but without the possible complication of using a trust ...

The taxpayer purchased a property for £200,000 plus VAT. He did not opt to tax the building and it was already let to a hairdressing business, although this ceased three months later

The taxpayer submitted his return at the proper time and this was acknowledged by HMRC. A payment on account for the year was also made, but this is currently held as a credit on the account because...

The UK and USA have updated annex II of their agreement to implement the Foreign Account Tax Compliance Act (FATCA). The move will see a wider range of financial institutions and products become...

...remittance basis; form P35; IHT manual

The Revenue’s full online suite of benefit and expense forms is now available, enabling employers to submit forms P11D, P9D and P11D(b). Firms have had access since April to digital versions of No...

As a result of Croatia entering into the European Union today, annual EU savings directive reports made by UK financial institutions to HMRC must include payments made to Croatian individuals after 1...

Latest Agent Update available

Injection of £200m expected to help cut department costs