Issue: Vol 174, Issue 4470

Management of farmland can be crucial to agricultural property relief claims

The worrying impact of HMRC’s penalty system on vulnerable taxpayers

Business records checks are proving valuable to the taxman

More highlights from the conference at Warwick university

Will a delay in a declaration of trust mean a loss of main residence relief?

Declaring income from a portfolio investment entity and withholding tax

VAT tax point if invoice date is more than 14 days after job completion?

Carpet burn; Flats and storage; Non-dom tangle; Payments tangle

Medical expenditure Finance Act 2014, s 12 introduces a new tax exemption for expenditure by employers on recommended medical treatment intended to help an employee return to work after absence due...

The Association of Accounting Technicians (AAT) is seeking tax experts’ views of plans to allow HMRC access to taxpayers’ bank accounts. An online survey from the AAT aims to establish the strength of...

The UK is the first of 44 countries to commit formally to the new country-by-country reporting template proposed last week by the Organisation for Economic Cooperation and Development (OECD). The move...

The Organisation for Economic Cooperation and Development (OECD) has revealed the opening strategies of its much-anticipated action plan for a coordinated international fight against tax avoidance by...

K Moorthy (TC3952)

N Pattullo (TC3958)

J Partridge (TC3946)