Issue: Vol 173, Issue 4434

The Upper Tribunal’s revised Rouse decision, following the Supreme Court ruling in Cotter, further muddies the waters of the self assessment process

Could the relatively short draft of FA 2014 be the start of a welcome trend?

Implications of holding investment bonds in trust

Dealing with the effects of reduced pension allowances

Advice is given on the powers of HMRC to extend an informal enquiry into a company’s affairs to the personal tax returns of a director

Does the working farmer relief apply to property transferred on the death of a husband to his wife, who was a partner in a farming business?

For more than 30 years, a trader let the office above his shop to a firm of solicitors and charged VAT on the rent. However, HMRC have not been notified of an option to tax the property

The shareholder of a private company wishes to effect a reorganisation of the shares in a company owned by himself and his wife before transferring shares to his sons. The sons will then sell shares...

...Tax connections; Air-con confusion

Revenue & Customs Brief 40/13 has been issued to cover the withdrawal of Public Notice 915 – Assessments and Time Limits: Statement of Practice and Public Notice 208 – Excise Assessments. Notice 915...

Christmas returns HMRC have reported that 1,566 people filed their tax return onlines on Christmas Day. The busiest filing hour was from midday to 1pm, when 144 returns were submitted. In total,...

HMRC have launched a consultation that seeks views on changes to VAT law. The potential alterations would clarify the assistance available to VAT-registered businesses that are required to file their...

LexisNexis’s Payroll Alliance has launched an online survey on real-time information, after the payroll management information service’s members expressed concerns about adjustments they have had to...

Draft statutory instrument The Real Estate Investment Trust (Amendments to the CTA 2010 and Consequential Amendment) Regulations 2014 has been published. It follows work begun in FA 2012, making the...

HMRC are offering a service to allow pension scheme administrators and trustees to reconcile their own membership data with the tax department's record, in advance of the ending of contracting-out in...