Issue: Vol 172, Issue 4421

Loans to participators are a common issue for small companies – and there is still time for advisers to give the taxman their opinions

Assessing the accuracy of claims made by a BBC documentary

Tax professionals react to the Panorama report on avoidance

Responsible stamp duty land tax planning is possible in spite of three sets of legislative provisions

A “one-man” limited company carries on a trade, but it has invested some of its cash surplus into a futures trading account. It has made a £30,000 loss. Can it be set against trading profits?

Two properties are being developed as student accommodation. One will have clusters of bedrooms, with en-suite facilities, but a shared living room and kitchen. The other will have self-contained...

...Property conversion; Rent accounts

HMRC have refused a claim to the annual investment allowance by a limited liability partnership because the partners were an individual and another LLP

Small and medium-sized businesses have been receiving a “cashback” payment when they have taken out a business loan. Is this subject to tax?

Taskforce focuses on security industry The next wave of HMRC taskforces has been launched to focus on the private security industry in London and the south-east to counter fraudulent VAT repayment...

Another tax amnesty launched by HMRC

HMRC have confirmed they will withhold income tax repayments when officials believe a claim that produces the sum constitutes avoidance, and when the department is challenging or considering...

Supplementary questions aimed at bolstering HMRC poll

I Phillips; P Phillips; Ivan and Patricia Phillips (a firm) (TC2756)

M Phair (TC2752)