Issue: Vol 174, Issue 4461

HMRC’s dubious claims about P14s’ relevance for the purposes of extra-statutory concession A19

Direct recovery of debts would be a power too far for the taxman

The importance and usefulness of employee-ownership trusts

The latest debate over the proposed extension to Revenue powers

Could input VAT be reclaimed in respect of sales made before VAT registration?

A restriction to the associated disposals rules for entrepreneurs’ relief?

Treatment of a loan made by an unquoted trading company for inheritance tax

Out of Africa; Property purchase; School building; Trial tribulations

Could a furnished holiday let be treated as a simple residential letting?

HM Treasury has launched a consultation on the expansion of social investment tax relief and a new relief for social investment via an intermediary. The plans aim to gather views on how to increase...

Tax credits Tax credits claimants have until 31 July to submit a new claim, which can be done via GOV.UK, as well as by post and phone. HMRC have published the top ten excuses they have been given...

Guaranteed guidance on pensions choices will be provided by independent organisations rather than by schemes or their providers, the government has announced following consultation on this year’s...

Green (TC3525)

Pike v CRC, Court of Appeal

BS Design and Management Ltd (TC3622)