Issue: Vol 172, Issue 4419

Pointers from tax barristers for advisers inexperienced in representing clients at tribunal hearings

Instances in which the Revenue may argue relief for trading loss is not allowable

A demonstration of how the new residence rules will work in practice

An employment tribunal at odds with HMRC’s insistence goodwill for medical practitioners cannot be transferred

A company director has purchased a prestigious new car as a means to impress potential customers and secure new business. He has reclaimed the VAT on the basis that, because his home is the business...

A new client was substantially in arrears with his accounts and tax returns. These have now been brought up to date and returns been prepared for 2007/08 onwards. There is a loss for 2007/08, but HMRC...

A solicitor assists employees in recovering unpaid holiday pay from current or former employers on a no win/no fee basis. He recovers his fee from any payment made

...Discounted property; Poleaxed plans

A director wishes to borrow £50,000 from one of his limited companies for his personal expenditure. To delay his repayment of the loan, he plans to repay this with a loan from another company with an...

BPRA The contact details for technical review of the business premises renovation allowances legislation, published on 18 July, have been updated. VAT Notes The September edition of HMRC’s VAT...

HMRC have revealed details of plans to continue its alternative dispute resolution (ADR) system for large and complex cases. The announcement comes just a week after it was confirmed that ADR had...

More information from the latest edition of the HMRC trusts & states newsletter

New IHT forms for Scottish estates have been published

More than 1.6m employer PAYE schemes are already now under the real-time information (RTI) system, covering over 40m individual record, according to HMRC. The announcement comes as the department...

HMRC have published information on changes to the rules for zero rating supplies of goods for export outside the EU, which will take effect from 1 October. Under current legislation,the UK provides...

FA 2013 gives HMRC acccess to merchant acquirers’ data