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Issue: Vol 175, Issue 4494

Issue: Vol 175, Issue 4494

24 Mar 2015
IN THIS ISSUE

Pros and cons of the proposed digital accounts for taxpayers

The Low Incomes Tax Reform Group’s manifesto for accessibility

Essentials of a successful claim to agricultural property relief

Last-minute planning tips

Going MARD; Motor trade; Charitable trust; Cross-border VAT

Liability when a company improves a building that it leases

Can a director withdraw company funds and invest them as its agent?

Unqualified spouse as director of a professional company

Capital gains tax implications of a property sale in South America

Toolkits HMRC have updated two agent toolkits – National Insurance contributions and statutory payments, and expenses and benefits from employment – to include 2014/15 employers’ end-of-year forms...
HMRC plan to publish new pensions guidance in draft form in early spring. The Pensions Tax Manual (PTM) will replace the current Registered Pension Schemes Manual (RPSM). The transition of Revenue...

Annuities; expenses; VAT

Plan revived to tackle offshore evasion

Poole Leisure Ltd (TC4315)

CRC v Colaingrove Ltd, Upper Tribunal

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