Issue: Vol 173, Issue 4442

Claiming a construction industry scheme refund can be an overlong process

Pitfalls to avoid when claiming agricultural property relief

How could anyone have believed Working Wheels was legitimate?

One adviser’s tale of helping a wayward driving instructor with outstanding liabilities

Three-way split; Sibling transaction; Place in the sun; Residential conversion

A construction company is carrying out work for a main contractor on a university building. The contractor has asked the company to charge VAT at only 4% to reflect the level of input tax recovery ...

A client has become very wealthy over many years, but now has little income that is subject to tax. He wishes to make substantial gifts to charity, but is concerned that gift aid will not be of...

A client is proposing to transfer a large residential property to his son. The client will continue to live at the property and pay a rent. This should avoid an inheritance tax charge

A pottery collector is expanding and improving his collection. Because of the limited space available, unwanted or inferior examples are sold to make room for more recent acquisitions

Students’ tax The Low Incomes Tax Reform Group has launched an online tax guide for students. It is sponsored by the Chartered Institute of Taxation, funded by a grant from HMRC and operated in...

HMRC have accepted that the ruling in the VAT case Goals Soccer Centres plc (TC2253) applies to all relevant traders....

HMRC have announced new fuel rates for company cars, to apply to all journeys on or after 1 March 2014 until further notice. Employers may use either the previous or new rates for one month from the...

ICAEW “right behind” quality standard that experts call “ill-conceived”

Forde and McHugh Ltd v CRC, Supreme Court

Marks and Spencer v CRC, Supreme Court