Issue: Vol 173, Issue 4443

Problems to avoid if you want to claim entrepreneurs’ relief

Reasons for HMRC’s tardiness in making construction industry scheme repayments

Partnership taxation deserves a firm and clear statutory basis

Bring on the sub; Loan account refund; To carry or not?; LLP problems

A husband and wife own a property as tenants in common but plan to sell to a new limited company

A taxpayer has moved from his main residence to another property and wishes to let his father occupy the old house for the foreseeable future

A client is planning a doggy day care business that will operate from premises, rented under a licence, which have been unused for several years

An IT contractor operates via a limited company as the director and shareholder, paying himself a low wage and dividends. His brother is also an IT contractor, but is a disqualified director and has...

False self-employment HMRC took a record £122m in extra tax in the past year from investigations into false self-employment of construction contractors, up 55% on the £78.9m yield of 12 months...

HMRC have changed their advice on the Construction Industry Training Board (CITB) levy, following a backlash from building firms. The Revenue announced in January that it would no longer allow...

A committee of the European parliament has approved an amendment to the Fourth Anti-Money Laundering Directive, which would make details about individuals behind trusts publicly available for the...

Earnings from trading with the virtual currency bitcoin are to be free of VAT, HMRC have announced. The tax department has set out its position on the treatment of income received from and charges...

HMRC are set to close all open periods of contracting out on taxpayers’ National Insurance (NI) records. The move will be to supply individuals with details of their occupational pension rights when...

Edgeskill Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

F Elazoua (TC3215)