Issue: Vol 174, Issue 4459

Can HMRC challenge VAT rebate claims from members’ golf clubs?

The radical plans to reform taxation of employee benefits and expenses

The transferable couples allowance is poorly designed and too complex

Is the annual tax on enveloped dwellings deductible for tax purposes?

Transfer of assets abroad rules and a capital distribution from an overseas trust

Abortive costs; Fraudulent disposal; Sterling and strife; Purchase by tenant

What are the VAT implications on sales to fraudulent credit card users?

Option to file The government has amended the VAT Regulations 1995 SI 1995/2518 to set out the circumstances in which HMRC will allow VAT-registered businesses to submit returns by telephone or...

Condoc proposes simpler approach for smaller contractors

Taxpayers facing a code of practice 9 (COP9) investigation will no longer be able to take the denial route, after HMRC withdrew the option. Fraud suspects offered the chance to make a full disclosure...

HMRC drop anti-avoidance plans

HMRC’s new advice service has raised fresh concerns from tax experts, following the closure of the last of the department’s walk-in enquiry centres. The 281 locations were phased out in favour of a...

McLaren Racing Ltd v CRC, Upper Tribunal

R Campbell (TC3628)

Idess Ltd (TC3638)