Issue: Vol 174, Issue 4472

Implications of follower notices and accelerated payment demands

Benefits for non-UK citizens of class 2 National Insurance contributions

IHT business property relief on AIM shares can be lost easily

Are businesses enjoying the full benefits of R&D relief?

Effective liquidation; Pensions planning; Totalling turnover; Capitalisation

Deciding when an incorporated business must leave the VAT flat rate scheme

Allocating capital allowances between two businesses

The correct tax treatment of a government Access to Work grant

Maintaining the benefit of previous losses against future business profits

Bereavement Form R27, “Reclaiming tax or paying tax when someone dies”, is felt by HMRC to no longer be necessary. It will be replaced from 13 October: PAYE taxpayers will be expected to use a...

The Revenue plans to raise the supervision fees charged to firms under anti-money laundering regulations. The tax department has launched an informal consultation on the structure of the levies, which...

HMRC plan to withdraw three extra-statutory concessions (ESCs):

HG Kousouros v R O’Halloran & A Aresti, High Court (Chancery Division)

Executors of estate of Simon Verdegaal (TC3994)

David Milner t/a Staffcall (TC3856)