Issue: Vol 172, Issue 4414

It is time for a general tax amnesty

Mixed partnerships of individuals and companies may not be so popular in future

HMRC explain why they need to work with “high-volume” agents

More high jinks from the public bill committee’s debate of the Finance Bill

The life tenant of a trust created by his late wife’s will is a higher-rate taxpayer and wishes to assign the income to his new wife, a basic-rate taxpayer

A business is expanding its operations from coach hire and taxi work into more inclusive tour operations. It is arranging golf tours etc for visitors from the US, arranging holiday accommodation and...

...LA agreement; Taxing sunshine

A trading company is owned 50:50 by a father and his son. Some years ago, the father loaned £200,000 to the company, but it cannot afford to repay this. The father would accept £30,000 in full...

A UK-domiciled and resident taxpayer has invested in bitcoins, the new online currency. A substantial gain was made on the sale of the bitcoin holdings, but how should this be treated for tax...

...Panama; DOTAS – SRNs; Stock exchange

The UK’s VAT exemption for business supplies of research between eligible bodies has been withdrawn with effect from 1 August 2013. The move follows notification from the European Commission that the...

The Treasury has launched a consultation on the devolution of stamp duty land tax (SDLT) to the National Assembly for Wales, following recommendations by the Silk Commission....

Taxpayers who have kept silent about profit earned on the offloading of a residence other than their main homes have one month left to make use of an HMRC ‘amnesty’. The property sales campaign is...

HMRC have launched a consultation on the matching rules and draft guidance relating to the transfer of assets abroad....

The Revenue has published ten tips to help companies get their construction industry scheme (CIS) repayment claims right first time. The department suggests that taxpayers use the advice (below) as a...