Issue: Vol 174, Issue 4466

Misconceptions about tax investigations

Tax fraudsters face stiff, US-style sentences

Departing the UK is often easier than getting out of its tax system

The continued importance of flexible will trusts for inheritance tax purposes

The VAT implications of a change in employment status

Is there a tax deduction for the legal costs associated with a transfer of employees?

Will an unpaid loan from an associated company in liquidation be allowable?

Are limited liability partnerships obliged to auto-enrol their individual members?

Disability deduction; Gift to son; VAT development; Walking the dog

Museums scheme The list of institutions that can access the VAT refund scheme that helps museums and galleries with the costs of providing free access to the public is to be extended. VAT...

Half a million taxpayers have yet to submit their 2012/13 self assessment tax returns, HMRC have revealed as the department stands to collect thousands of pounds in fines for late filing. “The figures...

Edinburgh took a step closer to operating its own version of HMRC this week, after the Scottish parliament passed the Revenue Scotland and Tax Powers Bill. The chair of the Chartered Institute of...

Planned new criminal offence assumes guilt, say experts

A Salmon (TC3789)

K Rotberg (TC3780)