Issue: Vol 173, Issue 4456

A mouthwatering judgment served by the Court of Appeal in a case concerning hot sandwiches

Problems posed by new EU VAT rules on UK suppliers of digital services

The First-tier Tribunal’s decision in Wildin and the importance of listening to expert witnesses

The Finance Bill debate moves on to pensions measures

Renewable heat incentive payments and taking them into account for tax purposes

To what extent can input tax be recovered on building renovation costs?

Distributing income and charging VAT on profits from a property development

The tax treatment and possible advantages of foreign exchange transactions

ATED deductibility; Overseas trust; VAT games; Returns required

Anti-avoidance guidance The draft guidance Promoters of Tax Avoidance Schemes covers the new rules that aim to deter the development and use of arrangements by influencing the behaviour of...

The Revenue paid £4.6bn in corporation tax refunds to around 286,000 companies in the year to 31 March 2013, according to accountancy UHY Hacker Young. The firm’s tax head, Roy Maugham, said the...

Avoid fines and non-filing generic notification service messages by making a correct final payment submission (FPS), HMRC has advised employers that no longer need their PAYE schemes. Firms looking to...

HMRC have started the automated end-of-year PAYE reconciliations for 2013/14. The department expects the process to be completed by mid-September. Taxpayers who paid too little or too much tax under...

The European Commission (EC) has opened investigations into whether decisions about corporation tax to be paid by Apple, Starbucks and Fiat complied with European Union (EU) rules on state aid. The...

Possibility of unjust enrichment follows West Bridport ruling