Issue: Vol 174, Issue 4468

Effects on a business when it deregisters for VAT

Big, blue-sky ideas for the future of National Insurance contributions

What exactly counts as a reasonable excuse in the First-tier Tribunal?

The efficacy of tax exemptions for UK sporting events featuring non-resident athletes

Must corporate clothing be returned or destroyed to avoid a tax charge?

How should the tax liability be calculated on a pension paid after death?

Can VAT be reclaimed if it appears that the wrong flat rate has been used?

Is the interest element of the redress on a hedging product disregarded income?

Doctors in ER; Discount or PX? Tax-free income? Pension transfer

Government contracts HMRC and Cabinet Office have undertaken the review of the tax and procurement policy that came into effect on 1 April. The review explored whether the policy is having the...

The taxman has moved to ease red tape associated with the heritage property exemption for archives and undertakings under IHTA 1984, s 31(1)(a) and s 31(1)(aa). An undertaking is expected to contain...

HMRC’s have moved all of their self assessment (SA) guidance to the GOV.UK domain, as part of the ongoing migration of information from the Revenue’s own site. The department has pledge to “make sure...

Bus and rail operator Go-Ahead granted Fair Tax Mark

CRC v A Patel, Upper Tribunal (Tax and Chancery Chamber)

GMAC UK plc v CRC (Case C-589/12), Court of Justice of the European Union