Issue: Vol 172, Issue 4418

Social networking sites may bring HMRC to your door

Do tax practitioners always have the know-how for taking on clients – and for losing them?

Taking a punt on machine games duty

...is futile – or is it? A tribunal decision may have overturned an assumption about the allocation of deductions under the CIS

Is the new expenses set-up for the self-employed easy to use?

...Limited allowances; Back to the future

All of the drivers working for a taxi firm are self-employed and collect their own fares, which are not recorded as sales of the firm. What is the position for credit card transactions taken by the...

What are the UK tax implications of a Hindu undivided family fund? Readers provide advice on this entity from both and Indian and UK taxation perspectives. The fund itself is exempt under Indian tax...

An offshore trust has undistributed income and stockpiled gains. If the trustees create a new trust out of the original trust assets, how are the income and gains apportioned?

A sole trader farmer owns a farmhouse and 160 acres of farmland. The intention is that he will rent the land to his brother who will farm it, but what is the most tax-efficient manner in which to do...

Residence HMRC have published a revised guidance note reflecting the new statutory residence test as it appears in FA 2013. ATED returns The help text within the annual tax on enveloped dwellings...

Alternative dispute resolution (ADR) has become part of normal HMRC business with individuals and small and medium-sized enterprise, the department has announced. The launch follows extensive...

Tax credit claimants should take extra care when checking their 2012/13 final award notice, to ensure they do not lose their right to challenge overpayments, the Low Incomes Tax Reform Group (LITRG)...

Higher incomes parent who have received child benefit this year and do not already complete tax returns must register for self assessment by 5 October to avoid penalties in relation to the high income...

HMRC have announced new fuel rates for company cars, which will apply to all journeys on or after 1 September 2013 until further notice. Employers may use either the previous rates or the new ones for...