Issue: Vol 172, Issue 4412

Politicians need to act against avoidance, as well as evasion, while public sympathy exists

The trouble with registering a company as an annual PAYE scheme

A potential VAT problem for overseas landlords – and a bank account horror story

Finance Bill committee hearings: a report from behind the sofa

An employer reimburses the employees for the cost of fuel that has been used for business purposes. Employees do not always retain the supporting invoice for the purchase of fuel, and there is doubt...

...Transfer plan; Had an impression

An interest in possession trust was established by a will and allowed a widow to occupy a property as her main residence for her lifetime. She is now elderly and has moved into a care home. The...

A client has turned 60 and has been advised that he is entitled to a pension as a result of a relatively short period of employment in the civil service many years ago. He pays tax at 40% on earnings,...

A US green card holder returned to live in the UK some years ago and received occupational and state pensions from the US. She also receives a UK pension which seems to be subject to US tax

The government is consulting on proposals to address schemes where profit or loss allocations are manipulated within partnerships to reduce tax. The consultation concerns disguised employment and...

HMRC have issued a reminder to employers about recording the correct number of hours employees have worked, to ensure they receive the benefits and tax credits to which they are entitled. Employers...

Submission by 4 August will cancel penalty notices for employers

...Finance Act 2013; tax credits; toolkits updated

HMRC have published the consultation document Simplifying the National Insurance Processes for the Self-Employed, which outlines ways to reduce the burden on self-employed people, focusing...

Schemes involving business premises renovation allowance (BPRA) have been reported to HMRC through the disclosure of tax avoidance schemes regime and included on the department’s Spotlight service...