Issue: Vol 172, Issue 4416

Mansworth v Jelley enquiries: is there an argument for legitimate expectation?

VAT windfalls are not common, but the First-tier Tribunal found in favour of the taxpayer in two recent cases

The end of the Finance Bill committee debates can’t come soon enough

It is a misconception that changes to professional guidance have a place in the fight against abusive avoidance

...POA constrictions; Who is responsible?

An architect is registered for VAT in the UK and is based in this country. He has recently carried out some work in conection with a client’s holiday home in the Republic of Ireland. The property...

The real-time information system that has been introduced to make operation of the PAYE system more straightforward seems to be causing many headaches for employers and their advisers

The shareholders of a small limited company are a husband and wife. The company owns a property and the tenants would like to purchase the freehold interest

At the end of term, it is becoming more likely that parents will give presents to the teachers of their children. Some of the presents are quite valauble, and advice is required on whether an income...

...compliance; SEIS; ATED; disincorporation; defaulters

HMRC have issued updated guidance, a new tool and form to allow pension scheme members to apply for fixed protection 2014. Taxpayers will need to know their National Insurance number to use the form,...

HMRC have set up a dedicated team to identify the cause of difficulties for PAYE schemes in reconciling the difference between the tax the department says is due and that which the employer believes...

Employers are risking problems for their workers by entering 0.00 in the field for annual amount of occupation on the full payment submission (FPS) in cases where no occupational pension is paid, the...

HMRC are inviting claims for overpaid stamp duty land tax (SDLT) from charities that purchased a property jointly with a non-charity purchaser.

The UK government has received notification from the European Commission (EC) that it is to open a formal investigation relating to exemptions and reliefs within the aggregates levy. The commission...