Issue: Vol 174, Issue 4481

Exciting headlines don’t necessary make good tax policy

A critical look at government plans to simplify employee taxation

How gift aid works, and the special schemes it offers

An unlikely connection between Andrew Mitchell MP and Apollo Fuels

VAT on a technical book published in paper and electronic format

Can retirement funds now grow uninhibited and be used by the next generation?

Professional break-up; Ices and input tax; Family farm; Cash-rich company

Costs associated with building a house in the garden of an existing property

Potential CGT reliefs on the sale of farmland to pay for a farmhouse

Disclosure campaign HMRC’s latest disclosure campaign is designed to give solicitors the opportunity to bring their affairs up to date on preferential best terms. Relevant taxpayers should complete...

The government has scrapped plans to abolish the capital gains tax (CGT) main residence election. Treasury officials intended to replace the measure with fact-based tests to decide which property...

Anti-avoidance; R&D relief; pensions; venture capital schemes; inheritance tax; trusts; ISAs

Capital gains will remain eligible for entrepreneurs’ relief (ER) when realised even when they have been deferred into investments that qualify for the enterprise investment scheme or social...

Property price (£) Rate (%) 0-125,000 0 125,001-250,000 2 250,001-925,000 5 925,001-1,500,000 10 Over...

The abolition of employer National Insurance contributions (NICs) on young trainees is a “great idea” made at the “right time”, according to commentators inside and outside the tax sector. Chancellor...