Issue: Vol 173, Issue 4439

Tax planning for loving couples

Taking an interest in clients’ investment matters

The economic outlook is improving, says the Institute for Fiscal Studies, but problems lay ahead

The inheritance tax implications of pension trusts

Back to university; The giveaway; Sweet charity; Flogging it

A taxpayer has registered with HMRC as a sole trader in futures derivatives. He has made a loss in the first six months of £30,000

The previous accountant of a new client showed the income and expenditure relating to five let properties as being from self-employment. The presumption is it should be shown as income from property ...

Under an unfunded unapproved retirement benefits scheme, an employee and their employer had agreed that a pension of £85,000 a year would be paid. Instead, a lump sum of £1.4m was paid to the...

An office building is being converted into student accommodation. However, the present owner has opted to tax the building so that VAT will theoretically be payable

October 2015 has been set by the government as the launch date for the scheme to allow people to top up their additional state pension via a new class 3A voluntary National Insurance contribution. The...

Texts HMRC will be sending SMS alerts to some taxpayers, to acknowledge receipt of claims for tax credits. The text messages will be sent for a short period starting from 5 February. NI...

OTS issues second report on employee benefits and expenses

HMRC have set out their VAT position following the decision of the Court of Justice of the European Union (CJEU) in Fiscale Eenheid PPG Holdings BV cs te Hoogezand (C-26/12). The case concerned an...

The terms of HMRC’s concession covering capital gains tax (CGT) on damages have been reduced to make only the first £500,000 of compensation exempt.

No understatement: H and I Newell (t/a Tanya’s Takeaway) (TC3120)