Issue: Vol 175, Issue 4491

Capital gains issues for non-residents disposing of UK property

The price of late-filed returns and failure to pay tax on time

The inconsistent criteria for completing a self assessment return

How attitudes to avoidance have changed – and an adieu from the author

VAT on improvements; Interesting idea; Slightly Chile; Professional pension

Potential tax liability on freelance income of a UK citizen resident in Japan

Determining the correct VAT flat rate for vehicle painting and repairs

Would the gift of a house to an employed friend be a taxable benefit in kind?

What are the chances of a successful appeal against a late filing penalty?

Agent Update Issue 46 of Agent Update, HMRC’s bi-monthly news roundup for tax advisers, includes details of the Working Together open issues register.  Agreements The UK has signed first-time...

France gives okay to information-share with agencies outside HMRC

HMRC have published more details on the information that employment intermediaries will be obliged to provide from next month. Staffing agencies and similar firms will have to submit an online report...

HMRC have taken legal steps to clampdown on plant and machinery sale-and-leaseback transactions designed to avoid tax. The Revenue said it recently became aware of leasebacks that purported to create...

Tower Radio Ltd; Total Property Support Services Ltd v CRC, Upper Tribunal

B Kelly (TC4108)