Issue: Vol 172, Issue 4410

How should employees of offshore intermediaries be taxed?

An open letter to HMRC chief Lin Homer explains why P14s are relevant for ESC A19 purposes

How to obtain entrepreneur’s relief on liquidation

Political parties continue to dance around the provisions of Finance Bill 2013

A UK domiciled taxpayer works overseas on a basis of one month on/one month off. Payment was made under a tax equalisation scheme, but latterly an offshore service company has been used

A limited company operates a children’s nursery. It loaned money to a limited liability partnership to start a second nursery. The LLP consists of the limited company and its controlling...

A business traveller is having difficulty obtaining a VAT invoice for hotel accommodation because the booking agent uses the tour operators’ margin scheme

Is there a capital allowances tax planning opportunity available when a business is transferred to a newly formed company? Can the rule that assets must be transferred at market value be avoided if...

...Input VAT recovery; Claim confusion

HMRC’s guide to the years ended 31 December 2012 and 31 March 2013

HMRC have clarified their policy on when laboratory pathology services are exempt from VAT. The department treats as exempt NHS pathology services that have been outsourced to the private sector....

Carbon price floor Ccl1/6: a Guide to the Carbon Price Floor has been published. It contains information about the carbon price floor, which was introduced on 1 April 2013. It covers fossil fuels...

HMRC’s tax assurance commissioner (TAC) Edward Troup handled 22 cases in the first six months of his appointment, according to a report that covers the department’s newest approach to resolving...

Non-statutory business mileage deductions using the approved mileage allowance payments rates have been withdrawn along with agreements for board and lodging private use adjustments. They have been...

The inheritance tax (IHT) exempt amount a UK-domiciled individual can transfer to a non-domiciled spouse or civil partner is to be increased. There is currently a lifetime limit of £55,000 on the...