Issue: Vol 174, Issue 4464

HMRC need to rethink their policy on film tax schemes

The latest consultation on calculating charges could be the final nail in the coffin

Ecky thump! Does the Revenue take inspiration from The Goodies in its approach to LLPs?

A look through the adjudicator’s 2014 report on the taxman’s handling of complaints

Can letting relief apply if main residence has been claimed on another property?

IHT and a PSC; PO foxed; Hoof and home; Coffee pot

Should class 1A contributions be refunded when benefits are made good?

Minimising VAT on the purchase of a mobile building for educational purposes

Tax consequences of the deferred payment of loan interest or rent

HMRC are set to implement agreements between the UK and a number of overseas jurisdictions to adopt a common reporting standard on financial account information. A consulation document, Implementing...

Annual allowance HMRC have published a draft statutory instrument, together with guidance and an explanatory memorandum, on the pensions annual allowance, which alters legislation following changes...

The process for applying for a certificate of residence for a registered pension scheme has retooled with effect from 4 August. Form APSS146E must be used by the owner of the scheme assets, or an...

CIOT warns of “extensive battles” over interpretation of law

M Turullols (TC3795)

G and M Rockall (TC3767)