Issue: Vol 172, Issue 4433

Scrutinising the autumn statement’s capital gains measures for residential property

Top VAT tips for the festive season

How Orwell’s classic novel foreshadowed HMRC’s current behaviour

Win Champagne (or a Tolley’s handbook) with our cryptic crossword and hunt for the best-dressed tax guides

Win Champagne (or a Tolley’s handbook) with our cryptic crossword and hunt for the best-dressed tax guides

A client worked in Norway between 26 April 2011 and 30 June 2012. Local tax was deducted by the Norwegian associated company. The income has been included on the client’s tax return and double tax...

The client is a mutual trading company that holds an annual conference on which a small profit is made. An events company wishes to buy the conference, and will pay a fixed capital sum followed by...

The partners in a medical practice wish to claim capital allowances in respect of the surgery premises, which is owned by the partnership. But by claiming the allowances, the doctors’ taxable income...

Three parties are involved in a supply: A, the UK software supplier, B the UK-based agent, and C, the end-user located in Spain. C only accepts and pays invoices from B, but what effect does this have...

...Property investment; Flat rate wriggles

The Treasury has published draft legislation for consultation and future inclusion in Finance Bill 2014. It relates to measures proposed in past Budgets and provides more detail of announcements made...

Budget 2014

The chancellor will deliver the next Budget on Wednesday 19 March 2014.

The UK will continue to apply the VAT reverse charge for mobile telephones, computer chips and emissions allowances in their current forms for another five years, HMRC have announced. The news follows...

HMRC have confirmed that taxpayers in Scotland with benefit from an income tax break on their pensions at the local rate. The announcement follows work between the department and pensions industry to...

HMRC have commissioned an enhanced stamp duty reserve tax (SDRT) assessment system, which is scheduled to go live in June 2014. The aim of the new offering – developed and delivered by financial...